期刊名称：Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki
印刷版ISSN：2664-245X
电子版ISSN：2664-2468
出版年度：2015
卷号：71
期号：1
DOI：10.26642/jen-2015-1(71)-48-55
语种：English
出版社：Zhytomyr State Technological University
摘要：The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the shortcomings of the previous definition have been highlighted,the characteristic features and advantages of new definition from IFRS 13 «Fair Value Measurement» have been outlined. It has been proved that new interpretation of the concept of «fair value» is narrower and more accurate than the previous,it clarifies the subject matter,subjects of transactions,as well as the date of its execution. The scheme of estimation at fair value as well as model of fair value determination according to IFRS 13 «Fair Value Measurement» has been presented. Methods of measurement at fair value and the fair value hierarchy have been researched. Some disadvantages of provisions of IFRS 13 «Fair Value Measurement» on the basis of its analysis have been highlighted,uncertainty is essential among them in which fair value should be applied.
其他摘要：Досліджено основні положення МСФЗ 13 «Оцінка за справедливою вартістю»,а також проведено їх критичний аналіз. Здійснено порівняння попередньої та нової дефініції поняття «справедлива вартість»,на основі чого виділено недоліки попереднього визначення,окрес
