У статті розглянуто сутність оцінки, як елементу методу бухгалтерського обліку, її види та методичні підходи до оцінки. Досліджено існуючі види початкової та подальшої оцінки об’єктів обліку. Показано проблеми здійснення оцінки. Розглянуті можливі варіанти визначення справедливої вартості активів. Надано рекомендації щодо визначення справедливої вартості об’єктів обліку та удосконалення законодавчої бази стосовно цього питання.The aim of the article is the matter of evaluation, as the element of a method of accounting, its sorts and methodical approaches to evaluation. Thus, some authors consider evaluation as a process of determination of amounts of money, and others as a way of translating from natural equivalent into monetary. Existing kinds of initial and subsequent evaluation of objects of accounting were studied in the article. The most spread sorts of asset evaluation are initial value, net cost and, if acquired in different ways fair value. In relation to definition of fair value of objects of accounting, different problems exist. The problems of evaluation implementation are shown in the article. The main disadvantage of fair value accounting is the possibility of value manipulations and, as a subsequence, manipulations of accounting indexes. Possible stages of asset fair value determination have been considered: determination of accounting object, its condition and technical properties; determination of business operation for which it is necessary to define fair value of the accounting object; analysis of existing markets concerning given accounting object and prices for similar assets, if such markets do not exist, then it is necessary to find background information about prices for given product; evaluation of accounting object fair value, using all available information and existing calculation algorithms. Changes must be made by legislature to informational support of methodology of accounting objects evaluations. Development of a separate standard for accounting, devoted to disclosure of the essence of existing techniques of evaluation of accounting objects could be one of the ways, as well as supplementation of existing accounting standards with these matters. Also, creation of national or regional base of average prices for the most general sorts of assets is advisable, it would allow companies to use the same data for definition of fair value of assets
