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Анализ использования справедливой стоимости в МСФО

бакалаврская работа
descriptionPublicationkeyboard_double_arrow_right Other literature type 01 Jan 2016 Russian Publisher:Санкт-Петербургский политехнический университет Петра Великого

doi: 10.18720/spbpu/2/v16-2097

Анализ использования справедливой стоимости в МСФО

Abstract

Ð’ бакалаврской работе рассмотрено понятие справедливой стоимости и сфера ее применения, изучены Ð¿Ð¾Ð´Ñ Ð¾Ð´Ñ‹ оценки по справедливой стоимости. Приведены примеры расчетов, выработаны рекомендации по оценке Ð¾ÑÐ½Ð¾Ð²Ð½Ñ‹Ñ ÑÑ€ÐµÐ´ÑÑ‚Ð², Ð½ÐµÐ¼Ð°Ñ‚ÐµÑ€Ð¸Ð°Ð»ÑŒÐ½Ñ‹Ñ Ð°ÐºÑ‚Ð¸Ð²Ð¾Ð² и Ñ„Ð¸Ð½Ð°Ð½ÑÐ¾Ð²Ñ‹Ñ Ð¸Ð½ÑÑ‚Ñ€ÑƒÐ¼ÐµÐ½Ñ‚Ð¾Ð² по справедливой стоимости.

The bachelor work considers the concept of fair value and the scope of its application, studied approach the fair value option. Examples of calculations, made recommendations for the evaluation of fixed assets, intangible assets and financial instruments at fair value.

Keywords

справедливая стоимость, МФСО, IFRS, valuation techniques the fair value, fair value, методы оценки справедливой стоимости

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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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!
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