10.21303/978-9949-7316-3-3
https://zenodo.org/records/3874545
oai:zenodo.org:3874545
Olena Fomina
Olena Fomina
0000-0002-4962-3298
Kyiv National University of Trade and Economics
Valeria Sopko
Valeria Sopko
0000-0001-7365-0774
Kyiv National University of Trade and Economics
Oleksandr Zadniprovskyi
Oleksandr Zadniprovskyi
0000-0002-3337-7061
Kyiv National University of Trade and Economics
Olha Kyiashko
Olha Kyiashko
0000-0001-9611-7104
Kyiv National University of Trade and Economics
Mariana Muzychuk
Mariana Muzychuk
Kyiv National University of Trade and Economics
Olha Hryhorenko
Olha Hryhorenko
Kyiv National University of Trade and Economics
Iryna Martyniv
Iryna Martyniv
0000-0002-3811-683X
Kyiv National University of Trade and Economics
Iryna Musteca
Iryna Musteca
Kyiv National University of Trade and Economics
Olena Moshkovska
Olena Moshkovska
0000-0002-1176-9478
Kyiv National University of Trade and Economics
Tetyana Lositska
Tetyana Lositska
0000-0003-3117-3281
Kyiv National University of Trade and Economics
Yulia Manachynska
Yulia Manachynska
0000-0001-9155-3417
Kyiv National University of Trade and Economics
Svitlana Luchyk
Svitlana Luchyk
0000-0003-0757-1140
Kyiv National University of Trade and Economics
Volodymyr Yevdoshchak
Volodymyr Yevdoshchak
0000-0001-6547-8927
Kyiv National University of Trade and Economics
Serhii Bai
Serhii Bai
0000-0003-1008-4116
Kyiv National University of Trade and Economics
Galina Piatnytska
Galina Piatnytska
0000-0003-3463-133X
Kyiv National University of Trade and Economics
Anna Hats
Anna Hats
Kyiv National University of Trade and Economics
Klavdiia Yatsyshyna
Klavdiia Yatsyshyna
Kyiv National University of Trade and Economics
Assessment in Accounting: Concept and Tools
Scientific Route OÜ
2018
Valuation
evaluation
historical cost
fair value
mixed valuation model
present value
discounting
actuarial accounting
2018-12-30
eng
Creative Commons Attribution 4.0 International
The monograph is devoted to the study of the valuation in accounting (financial, managerial, actuarial) accounting, in the interests of business management and information support for interested parties.
Reliable standing display of all accounting objects is carried out through the mechanisms of evaluation. Modern change of their dominants in the system of international standards consists, in particular, in a gradual transition first to the widespread use of fair value measurement, and then to the mixed assessment model, as well as polyvariability in valuation for financial and management accounting, the use of actuarial mathematics in determining the value business. This requires the development of elements of a particular system, presented in the work.
The study of complex objects is impossible without an evolutionary retrospective, periodization and systematization of their development trends. Therefore, it is important to establish a valuation for the genesis as a tool for accounting and managing and implementing forecasts for its near future.
The transparency and validity of the formation of data on the cost of accounting objects and, on their basis, a reliable representation of the elements of financial statements, is a matter of internal contradiction – between the categorical requirements of institutional and legal norms and the evaluator of subjectivity of the valuer. Ways to mitigate this contradiction, through the variability of accounting policies for valuation for various purposes and various objects, are also explored in the work. Each economic entity is closely associated with stakeholders, groups of influence, which causes the need to study the relationship between the degree of satisfaction of groups of value influence and the value of the enterprise itself for such groups. To determine the degree of this dependence, an analysis of the sensitivity of the enterprise’s value to the satisfaction of the groups of value influence is conducted, making it possible to identify priority areas for their future activities.
The monograph is intended for researchers, teachers, graduate students and doctoral students, university students, accountants and managers, other professionals interested in evaluation problems.