Open AccessUse of fair value for valuation of assets and liabilities of business entities
Author(s) -
O. V Rozhnova,
V. V. Markov
Publication year - 2013
Publication title -
izvestiâ mgtu "mami"
Language(s) - English
Resource type - Journals
eISSN - 2949-1428
pISSN - 2074-0530
DOI - 10.17816/2074-0530-68373
Subject(s) - valuation (finance) , fair value , business , current liability , accounting , book value , actuarial science , finance , value (mathematics) , working capital , computer science , earnings , machine learning
The article discusses the application of fair value management in financial statements for the valuation of assets and liabilities. The area of the use of fair value in IFRS is disclosed. The advantages and disadvantages of fair value management are shown.