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Annotation
В бакалаврской работе рассмотрено понятие справедливой стоимости и сфера ее применения, изучены подходы оценки по справедливой стоимости. Приведены примеры расчетов, выработаны рекомендации по оценке основных средств, нематериальных активов и финансовых инструментов по справедливой стоимости.
The bachelor work considers the concept of fair value and the scope of its application, studied approach the fair value option. Examples of calculations, made recommendations for the evaluation of fixed assets, intangible assets and financial instruments at fair value.
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