EVALUATION IN ACCOUNTING: THE HISTORICAL ASPECT AND THE PRESENT
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 8
Abstract
The article substantiates the place, the essence and importance of valuation as one of the elements of the accounting method, which expresses the value of resources, sources, processes and phenomena that arise in the enterprise in a monetary meter or expresses an opinion on the value of a particular object. The modern directions and approaches to application and development of estimation in accounting are explored. Peculiarities of historical formulation and concept of economic category "estimation" are considered in the course of carrying out business operations at the enterprise. A generalization of historical developments of accounting schools of accounting and systematization of the definition of the term "assess". The necessity of further scientific study of "estimation" as a method of accounting is substantiated.
Authors and Affiliations
A. V. Shynkarenko
Keywords
Related Articles
- EP ID EP582222
- DOI -
- Views 70
- Downloads 0
ANALYSIS OF TRANSFORMATIONS IN THE SPHERE OF EMPLOYMENT OF UKRAINE IN THE CONDITIONS OF SOCIAL-ECONOMIC INSTABILITY
The article provides a retrospective review of the socio-demographic characteristics of the labor force and the dynamics of the main employment indicators. The analysis of development trends, inertial processes and manif...
DEVELOPMENT OF STRATEGIC POTENTIAL OF MACHINE BUILDING ENTERPRISES
The essence of strategic potential, its building and development at the machine building enterprises has been studied. The diagnostics of the existing strategic potential of PJSC Motor Sich using SPACE-analysis has been...
STAGES OF CRISIS-MANAGEMENT OF BANKS
The issue of improving the quality of anti-crisis management of banking institutions has been studied. The utility of application of appropriate methods and methods of management at the relevant stages of the life cycle...
ETYMOLOGY AND DEFINITION OF DEVELOPMENT TERRITORIAL COMMUNITIES IN UKRAINE
The etymology of the concept "territorial community" is disclosed. The historical premises of realization of local self-government in Ukraine are determined. The essence of the concept "territorial community" is specifie...
UKRAINE IN THE GATT/WTO MULTILATERAL TRADE SYSTEM
The article is concerned with Ukraine as a member of the GATT/WTO multilateral trade system. Ukraine's accession to the WTO was a long process. This allowed it to harmonize Ukrainian legislation in accordance with intern...