Ամսագրի կամ հրապարակման վերնագիր:

Իմաստություն=Wisdom=Мудрость

Հրապարակման ամսաթիվ:

2022

Հատոր:

24

Համար:

4

ISSN:

1829-3824 ; e-2738-2753

Պաշտոնական URL:

սեղմիր այստեղ կապին հետևելու համար

Համատեղ հեղինակները:

Խ․ Աբովյանի անվան հայկական պետական մանկավարժական համալսարան

Ծածկույթ:

152-158

Ամփոփում:

Publication of companies‟ financial statements is carried out in accordance with the requirements of Interna-tional Accounting Standards, pursuit the aim of providing the reporting users with reliable decision-making information. The subject of research is scope of assets fair value philosophy, based on generally accepted principles in International Financial Reporting Standards (IFRS), in particular, on prudence approach. The purpose of article is to give suggestions for improvement of assets in financial statements of organizations, taking into account the interests of the users of the report, avoiding as much as possible the overestimation of the disposed assets or the underestimation of the assumed liabilities. In addition, financial reporting standards also require the presentation of assets at fair value, which is somewhat contrary to the principle of prudence. Philosophical issues of asset valuation are discussed in the article, analyzing the range of valuation approaches of assets at fair value in the financial statements published by organizations. The results of the research are proposals for new philosophical approaches to the fair value assessment of the organization‟s assets, according to which the current assets should be presented by market value, and the philosophy of valuation of non-current assets is to be based on the prudence concept.

Հրատարակության վայրը:

Երևան

Հրատարակիչ:

Տիգրան Մեծ

Ձևաչափ:

pdf

Նույնացուցիչ:

oai:arar.sci.am:372260

Լեզու:

en