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The Analysis of Implementation Practice of Assets and Liabilities Valuation at Discounted Value in Russian Accounting
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THE ANALYSIS OF IMPLEMENTATION PRACTICE OF ASSETS AND LIABILITIES VALUATION AT DISCOUNTED VALUE IN RUSSIAN ACCOUNTING
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Golovina N. 1
Dolgaya S. 2
Authors:
1.  Novosibirsk State University of Economics and management «NINH» (Department of Information and Analytical Support and Accounting, Lecturer)

Russian Federation
2.  Novosibirsk state University of Economics and management «NINH» (Department of Information and Analytical Support and Accounting, Associate Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/article_5cb5a8711fb753.03379808
Pages:
from 47 to 54
Status:
Published
Received:
16.04.2019
Accepted:
13.05.2019
Published:
13.05.2019
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
valuation, discounted value, international financial reporting standards, Federal accounting standards, commercial organization, fi nancial institutions.
Abstract and keywords
Abstract (English):
Th e article discusses the main stages of the implementation of assets and liabilities valuation at discounted value in the context of reforming Russian accounting. It identifi es some practical issues that are to be solved by economic actors conducting valuation at discounted value.

Keywords:
valuation, discounted value, international financial reporting standards, Federal accounting standards, commercial organization, fi nancial institutions.
References

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