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Title of Article

METHODS OF ACCOUNTING VALUATION OF PROPERTY, PLANT AND EQUIPMENT


Issue
2
Date
2012

Article type
scientific article
UDC
657.01
Pages
262-269
Keywords
methods of valuation of property, plant and equipment, fair value, Russian and international accounting standards


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


Abstract
Current problems of accounting valuation of property, plant and equipment are investigated. Based on this analysis, the author provides some suggestions on how the methods of valuation of property, plant and equipment can be improved.

File (in Russian)