PROBLEMS OF DETERMINATION METHODS FAIR VALUE OF ASSETS AND LIABILITIES
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 1, Issue 57
Abstract
The researches on sustainable development mainly focus on macrosystems like a country, a region or a group of countries. Issues of sustainable development (SD) management such as undeveloped methodology of SD analysis, the requirements for a database, analytical tools and evaluation criteria have not yet found the solution at the level of entities. The article describes the recommendations for development indicators system to measure SD performance taking into account the current challenges such as strategy development, monitoring, interaction with stakeholders. The research methodology is based on an integrated approach to the system of indicators that characterize business efficiency in connection with environmental and social responsibility. The article considers the valuation of assets and liabilities for the formation of accounting statements. Research the valuation of assets and liabilities for the formation of accounting statements in terms of institutional reforms carried out in close connection with the production and integration processes. Developed guidelines for the valuation of assets and liabilities for the formation of accounting statements. Using the proposed guidelines «To measure assets and liabilities in the financial accounting and reporting» will help eliminate accounting to a new level that meets international standards, will be easier and less time and money. The increasing complexity of the economic system, which is forming the market relations requires the accounting system to have a special professional thinking regarding the issues of accounting, which ensures the accuracy of financial statements. When writing this article we applied the methods of scientific knowledge, such as the description, classification, monitoring and analysis.
Authors and Affiliations
N. V. Gavrilenko, O. V. Gryshchenko
Keywords
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