Вопросы методологии оценки бухгалтерского баланса

Дзюба О. В.

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2004, issue 4, 161-167

Abstract: This article presents an interpretation of the balance-sheet, focusing on modern accounting practices of market estimation of fair values. This significantly alters both the role played by inventorying and the methodology used to calculate depreciation in everyday practice.

Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:scn:003571:14591503

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