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Features of Russian companies real estate appraisal in the accounting system

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dc.contributor.author Azmitov R.
dc.contributor.author Ivanovskiy I.
dc.contributor.author Korabelnikova L.
dc.date.accessioned 2018-09-18T20:38:57Z
dc.date.available 2018-09-18T20:38:57Z
dc.date.issued 2014
dc.identifier.issn 2039-9340
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/142077
dc.description.abstract © 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The article is concerned with current requirements to determining the value of accounting items and the order of cadastral value formation. The authors found out differences in fair value definitions; researches its distinction from cadastral and market value; justified an interest in a specific variant of the object appraisal of different groups of internal and external users of financial information by the example of land valuation. Accession of Russia to the WTO dictates new requirements for determining the value of accounting items[1], and, thus, the choice of optimal valuation approach to reflect the actual value of the accounting items through methods understandable to internal and external users. Attraction of investors to the production branches is possible only when business entities provide adequate reflection of financial performance and property status.
dc.relation.ispartofseries Mediterranean Journal of Social Sciences
dc.subject Accounting and tax accounting
dc.subject Cadastral value
dc.subject Fair value
dc.subject Market value
dc.title Features of Russian companies real estate appraisal in the accounting system
dc.type Article
dc.relation.ispartofseries-issue 24
dc.relation.ispartofseries-volume 5
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 242
dc.source.id SCOPUS20399340-2014-5-24-SID84911423072

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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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