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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| Principais autores: | , |
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| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
Orenburg State University
2026-04-01
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| Serier: | Интеллект. Инновации. Инвестиции |
| Fag: | |
| Online adgang: | http://intellekt-izdanie.osu.ru/en/archive_new/2-2026/2-2026-pp-77-89.html |
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