Fair Value in the light of IFRS 13 «Fair Value Measurement»

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V.V. Svitselska;
  • Publisher: Zhytomyr State Technological University
  • Journal: Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki (issn: 1728-4236, eissn: 1728-4236)
  • Publisher copyright policies & self-archiving
  • Subject: fair value | estimation | ; International Financial Reporting Standards | International Financial Reporting Standards | Business | HF5001-6182

The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the shortcomings of the pre... View more
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