VALUATION OF ASSETS IN THE FORM OF A RIGHT OF USE
Abstract and keywords
Abstract (English):
When forming accounting (financial) statements, the relevant question is at what cost to reflect the main balance sheet items. The article discusses methods for evaluating an asset such as a right of use. The requirements concerning the main approaches to valuation and permitted valuation methods regulated by accounting legislation are analyzed, the difficulties and problems of valuing assets in the form of a right of use are identified.

Keywords:
Right to use an asset, lease agreement, rent, fair value, discounted value, sale and leaseback, impairment of assets, value in use, interest rate
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