The subject of research is the current practice of determining the fair value of assets and liabilities at the present (discounted) cost. One of the most problematic places is the determination of the discount rate, which belongs to the jurisdiction of a professional accountant judgment. The...

In this article the structural model of the eco-friendly regional innovation system (RIS) is suggested, which takes into account the interconnection of the RIS subsystems and macro components, and also has a number of common positions with the Triple Helix concept, the Quadruple Helix concept,...