publication . Other literature type . Book . 2018

Assessment in Accounting: Concept and Tools

Valeria Sopko; Olena Moshkovska; Olena Fomina; Olha Kyiashko; Mariana Muzychuk; Klavdiia Yatsyshyna; Galina Piatnytska; Anna Hats; Oleksandr Zadniprovskyi; Svitlana Luchyk; ...
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Open Access English
  • Published: 31 Dec 2018
  • Publisher: Zenodo
Abstract
The monograph is devoted to the study of the valuation in accounting (financial, managerial, actuarial) accounting, in the interests of business management and information support for interested parties. Reliable standing display of all accounting objects is carried out through the mechanisms of evaluation. Modern change of their dominants in the system of international standards consists, in particular, in a gradual transition first to the widespread use of fair value measurement, and then to the mixed assessment model, as well as polyvariability in valuation for financial and management accounting, the use of actuarial mathematics in determining the value busi...
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doi: 10.5281/zenodo.3749667 , 10.21303/978-9949-7316-3-3 , 10.5281/zenodo.3749668
Subjects
free text keywords: Valuation, evaluation, historical cost, fair value, mixed valuation model, present value, discounting, actuarial accounting, Business, Periodization, Subjectivity, Transparency (graphic), Accounting, business.industry, Valuation (finance), Categorical variable, Management accounting, Contradiction, media_common.quotation_subject, media_common
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Zenodo
Other literature type . 2018
Provider: Datacite
https://doi.org/10.21303/978-9...
Book
Provider: UnpayWall
Zenodo
Other literature type . 2018
Provider: Datacite
ZENODO
Book . 2018
Provider: ZENODO
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