EVALUATION OF OBLIGATIONS IN ACCOUNTING: DIRECTIONS OF DEVELOPMENT OF THE METHODS
Journal Title: Экономика и финансы - Year 2017, Vol 1, Issue 6
Abstract
The article considers the current state and directions of development of the methodology for obligations assessing in accounting. Comparison of the valuation methods of obligations under the National Accounting Standards and IAS (IFRS) is performed. Taking into account domestic and foreign experience, modern trends in the methodology for determining the fair value of liabilities have been studied, especially with regard to current liabilities, as the most common in the Ukrainian economy
Authors and Affiliations
O. G. Zadniprovsky, T. V. Churkina
Keywords
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