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Title of Article

THE CONTEMPORARY VIEW ON THE HISTORY OF VALUATION AS AN ACCOUNTING METHOD ELEMENT


Issue
5
Date
2010

Article type
scientific article
UDC
657.01
Pages
270-276
Keywords
valuation of accounting objects, valuation evolution, stages of valuation evolution, valuation development patterns


Authors
Druzhilovskaya Emiliya Sergeevna
Nizhegorodskiy gosuniversitet im. N.I. Lobachevskogo


Abstract
This article studies the evolution of valuation as an accounting method element. The author proposes her own point of view on the stages of valuation evolution and valuation development patterns.

File (in Russian)