Valuation of assets at fair value: professional judgment of an accountant

Professional judgment is particularly relevant within the modern accounting system when assessing and recording assets at fair value. Research into this area is both theoretically and practically important given the widespread use of this category in current Russian legislation. The primary objectiv...

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מידע ביבליוגרפי

Principais autores:	Z. S. Tuyakova, E. V. Satalkina
פורמט:	Artigo
שפה:	Inglês
יצא לאור:	Orenburg State University 2026-04-01
סדרה:	Интеллект. Инновации. Инвестиции
נושאים:	fair value accounting assets professional judgment modeling business processes of an economic entity
גישה מקוונת:	http://intellekt-izdanie.osu.ru/en/archive_new/2-2026/2-2026-pp-77-89.html
תגים:	הוספת תג אין תגיות, היה/י הראשונ/ה לתייג את הרשומה!