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Fair value measurement audit

Authors: Atabekova N.R.; Trofimova L.B.;

Fair value measurement audit

Abstract

Статья рассматривает основные проблемы, связанные с аудитом оценки справедливой стоимости. Приводятся основные рекомендации, способствующие снижению искажений информации в части определения справедливой стоимости.

This article describes the main points of fair value's auditing in the company. The main recommendations are given, which help toovercome some problems, which appear in terms of determining fair value.

Keywords

financial reporting, справедливая стоимость, аудит, FAIR value, IFRS, финансовая отчетность, мсфо, audit

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citations
The total number of citations received by all articles of the researcher of interest.
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green