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Принятие Управленческих Решений При Оценке Основных Средств По Справедливой Стоимости

Author

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  • Ярковский Павел Андреевич

    (Томский государственный университет)

Abstract

Рассмотрен вопрос оценки основных средств по справедливой стоимости. Проанализированы изменения, произошедшие с введением нового стандарта МСФО (IFRS) 13 «Оценка справедливой стоимости». Выявлены преимущества отражения основных средств по Международным стандартам.

Suggested Citation

  • Ярковский Павел Андреевич, 2013. "Принятие Управленческих Решений При Оценке Основных Средств По Справедливой Стоимости," Проблемы учета и финансов, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования «Национальный исследовательский Томский государственный университет», issue 2 (10), pages 55-58.
    • Handle: RePEc:scn:027558:14419609
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