publication . Book . Other literature type . 2018

Assessment in Accounting: Concept and Tools

Name: Assessment in Accounting: Concept and Tools
Keywords: Valuation, evaluation, historical cost, fair value, mixed valuation model, present value, discounting, actuarial accounting

Olena Fomina; Valeria Sopko; Oleksandr Zadniprovskyi; Olha Kyiashko; Mariana Muzychuk; Olha Hryhorenko; Iryna Martyniv; Iryna Musteca; Olena Moshkovska; Tetyana Lositska; ...

Open Access English

Published: 31 Dec 2018

Publisher: Scientific Route OÜ

Summary

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...