| | | | PROBLEMS OF MODERN ECONOMICS, N 4 (64), 2017 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Pashchenko T. V.
Assistant Professor, Chair of Accounting, Auditing and Economic Analysis, Perm’ State National Research University, PhD (Economics), expert accountant
Tarasova K. Yu.
Leading specialist, OOO «Expert-Audit» (Perm')
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| | | The article discusses the order of reliable evaluation of assets in financial reporting, which on the one hand allows to represent the real (rather than historical) value of assets, and on the other, attracted business partners. In particular, the author traces formation of value indices for the category of “financial investment” aiming at creating a reserve for their devaluation. Currently regulating accounting documents of the federal level do not contain methodological recommendations that would establish the order of such calculations and reserve formation, so many aspect related to reserve formation are left to the discretion of the economic subjects. The article aims at developing a methodology for reserve formation for devalued financial investments. Based on the analysis of the economic content of various types of financial investments, the authors develop a new approach to their evaluation with regards to factors that shape their real value | | Key words: financial investments, financial reporting, professional judgement of an accountant, expert evaluation, book value | | Pages: 82 - 86 |
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