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the problems of the applicability of the investment property measurement at fair value for financial reporting

recognition is based on the historical cost. The one following it on the fair value, the latter being

the problems of the applicability of the investment property measurement at fair value for financial reporting

recognition is based on the historical cost. The one following it on the fair value, the latter being

This article describes the main points of fair value's auditing in the company. The main

value formation. The authors found out differences in fair value definitions; researches its distinction

, reveals its connection with the assessment of fair value. The authors consider the definition of fair

compensation payment in the amount of the fair market value of real estate is being conducted, the proposals

value formation. The authors found out differences in fair value definitions; researches its distinction

Reporting Standards. Special attention is paid to the issue of fair value, which is absent in the national

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