Abstract International Accounting Standards pay a special attention to the asset measurement issues, The assent held by the public sector entities bring an economic benefit, or are used in the free delivery of services. The assets which carry the service potential, do not generate the cash...

Abstract In conditions of globalization of the world economy, development of the assets measurement uniformed rules and methods is deemed one of the most important factors for ensuring competitiveness of entities of the international markets. According to requirements of the International...

Abstract The carrying value of the enterprise assets is their historical value, which is adjusted by the amount of depreciation, that represents an estimate of value and only approximately reflects the value of the asset value in time. At the same time, investors, who are the main consumers of...