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Title of Article

CONCEPTUAL FOUNDATIONS OF VALUATION AS AN ELEMENT OF THE ACCOUNTING METHOD


Issue
2
Date
2011

Article type
scientific article
UDC
657.01
Pages
272-278
Keywords
valuation of accounting objects, valuation types, valuation methods, valuation classification


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


Abstract
The article deals with theoretical aspects of valuation of accounting objects. The author presents her own point of view on conceptual foundations of valuation as an element of the accounting method.

File (in Russian)