Fair value: history, assessment and financial crisis
For the last 20 years fair value accounting has considerably extended its domain. Fair value is a probabilistic market value, which is expected to be obtained on the basis of forecasting of future events, connected with an asset sale or transfer of liabilities. The purpose of fair value is to define...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2017-12-01
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| Series: | Accounting and Financial Control |
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| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10194/AFC_2017_02_Burdenko.pdf |