THE CONCEPT OF FAIR VALUE
The article discusses historic and present day approaches to the concept of fair value from the point of view of IFRS 13 provisions. History of the fair value development shows the continuous extension of its use in overseas countries. This trend is also observed today. The authors analyze problems...
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Plekhanov Russian University of Economics
2017
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oai:doaj.org-article:3fbf85eac6c142ff9181fcf4f93e6f4d2021-11-15T05:20:46ZTHE CONCEPT OF FAIR VALUE2413-28292587-925110.21686/2413-2829-2017-5-72-77https://doaj.org/article/3fbf85eac6c142ff9181fcf4f93e6f4d2017-12-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/394https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article discusses historic and present day approaches to the concept of fair value from the point of view of IFRS 13 provisions. History of the fair value development shows the continuous extension of its use in overseas countries. This trend is also observed today. The authors analyze problems connected with defining and methodology of calculating the fair value, investigate theoretical and practical issues dealing with establishing this type of assessment and offer ideas about the use of fair value in Russia. They show obstacles to using this assessment and its advantages and disadvantages. The possibility to use fair value for all entities of accounting is considered.Anna N. PetrovaVera I. BazhenovaPlekhanov Russian University of Economicsarticleifrs 13market valuemarket participantsassetsliabilitiesEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 5, Pp 72-77 (2017) |
| institution |
DOAJ |
| collection |
DOAJ |
| language |
RU |
| topic |
ifrs 13 market value market participants assets liabilities Economics as a science HB71-74 |
| spellingShingle |
ifrs 13 market value market participants assets liabilities Economics as a science HB71-74 Anna N. Petrova Vera I. Bazhenova THE CONCEPT OF FAIR VALUE |
| description |
The article discusses historic and present day approaches to the concept of fair value from the point of view of IFRS 13 provisions. History of the fair value development shows the continuous extension of its use in overseas countries. This trend is also observed today. The authors analyze problems connected with defining and methodology of calculating the fair value, investigate theoretical and practical issues dealing with establishing this type of assessment and offer ideas about the use of fair value in Russia. They show obstacles to using this assessment and its advantages and disadvantages. The possibility to use fair value for all entities of accounting is considered. |
| format |
article |
| author |
Anna N. Petrova Vera I. Bazhenova |
| author_facet |
Anna N. Petrova Vera I. Bazhenova |
| author_sort |
Anna N. Petrova |
| title |
THE CONCEPT OF FAIR VALUE |
| title_short |
THE CONCEPT OF FAIR VALUE |
| title_full |
THE CONCEPT OF FAIR VALUE |
| title_fullStr |
THE CONCEPT OF FAIR VALUE |
| title_full_unstemmed |
THE CONCEPT OF FAIR VALUE |
| title_sort |
concept of fair value |
| publisher |
Plekhanov Russian University of Economics |
| publishDate |
2017 |
| url |
https://doaj.org/article/3fbf85eac6c142ff9181fcf4f93e6f4d |
| work_keys_str_mv |
AT annanpetrova theconceptoffairvalue AT veraibazhenova theconceptoffairvalue AT annanpetrova conceptoffairvalue AT veraibazhenova conceptoffairvalue |
| _version_ |
1718428674420637696 |