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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| Main Authors: | , |
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| Format: | article |
| Language: | RU |
| Published: |
Plekhanov Russian University of Economics
2017
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| Subjects: | |
| Online Access: | https://doaj.org/article/3fbf85eac6c142ff9181fcf4f93e6f4d |
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