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ОЦЕНКА В СОВРЕМЕННОЙ ТЕОРИИ И ПРАКТИКИ БУХГАЛТЕРСКОГО УЧЕТА // Assessment in the modern theory and practice of accounting

Author

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  • Абдалова, Елена Борисовна

    (Санкт-Петербургский государственный университет экономики и финансов)

Abstract

Analyzed content of the accounting category, generalized criteria of classification the evaluation, grounded the possibility of the introduction the new types of assessment "converted value". Проанализировано содержание категории учетной оценки, обобщены критерии классификации оценки, обоснована возможность введения нового вида оценки “преобразованная стоимость”.

Suggested Citation

  • Абдалова, Елена Борисовна, 2012. "ОЦЕНКА В СОВРЕМЕННОЙ ТЕОРИИ И ПРАКТИКИ БУХГАЛТЕРСКОГО УЧЕТА // Assessment in the modern theory and practice of accounting," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 24(3).
    • Handle: RePEc:scn:000pbo:36820
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