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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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2017-12-01
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| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
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| Online Access: | https://vest.rea.ru/jour/article/view/394 |
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| _version_ | 1850050625835892736 |
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| author | Anna N. Petrova Vera I. Bazhenova |
| author_facet | Anna N. Petrova Vera I. Bazhenova |
| author_sort | Anna N. Petrova |
| collection | DOAJ |
| 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 |
| id | doaj-art-3fbf85eac6c142ff9181fcf4f93e6f4d |
| institution | DOAJ |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| publishDate | 2017-12-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Вестник Российского экономического университета имени Г. В. Плеханова |
| spelling | doaj-art-3fbf85eac6c142ff9181fcf4f93e6f4d2025-08-20T02:53:23ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512017-12-0105727710.21686/2413-2829-2017-5-72-77384THE CONCEPT OF FAIR VALUEAnna N. Petrova0Vera I. Bazhenova1Inter-Regional Open Social Institute.Inter-Regional Open Social Institute.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.https://vest.rea.ru/jour/article/view/394ifrs 13market valuemarket participantsassetsliabilities |
| spellingShingle | Anna N. Petrova Vera I. Bazhenova THE CONCEPT OF FAIR VALUE Вестник Российского экономического университета имени Г. В. Плеханова ifrs 13 market value market participants assets liabilities |
| title | 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_short | THE CONCEPT OF FAIR VALUE |
| title_sort | concept of fair value |
| topic | ifrs 13 market value market participants assets liabilities |
| url | https://vest.rea.ru/jour/article/view/394 |
| work_keys_str_mv | AT annanpetrova theconceptoffairvalue AT veraibazhenova theconceptoffairvalue AT annanpetrova conceptoffairvalue AT veraibazhenova conceptoffairvalue |