Assessment in accountingAssessment in Accounting: Concept and Tools

General editorship: Doctor of Economic Sciences, Professor O. Fomina

Authors: © O. Fomina, V. Sopko., O. Zadniprovskyi, O. Kyiashko, M. Muzychuk, O. Hryhorenko, 
I. Martyniv, I. Musteca, O. Moshkovska, T. Lositska, Yu. Manachynska, S. Luchyk, V. Yevdoshchak, 
S. Bai, G. Piatnytska, A. Hats, K. Yatsyshyna. 2018

ISBN 978-9949-7316-2-6 (Hardback)
ISBN 978-9949-7316-3-3 (eBook)

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Publisher: Scientific Route OÜ, Tallinn, Estonia

Year: 2018
Number of pages: 202
DOI: https://doi.org/10.21303/978-9949-7316-3-3

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The monograph is devoted to the study of the valuation in accounting (financial, managerial, actuarial) accounting, in the interests of business management and information support for interested parties.

Reliable standing display of all accounting objects is carried out through the mechanisms of evaluation. Modern change of their dominants in the system of international standards consists, in particular, in a gradual transition first to the widespread use of fair value measurement, and then to the mixed assessment model, as well as polyvariability in valuation for financial and management accounting, the use of actuarial mathematics in determining the value business. This requires the development of elements of a particular system, presented in the work.

The study of complex objects is impossible without an evolutionary retrospective, periodization and systematization of their development trends. Therefore, it is important to establish a valuation for the genesis as a tool for accounting and managing and implementing forecasts for its near future. 

The transparency and validity of the formation of data on the cost of accounting objects and, on their basis, a reliable representation of the elements of financial statements, is a matter of internal contradiction – between the categorical requirements of institutional and legal norms and the evaluator of subjectivity of the valuer. Ways to mitigate this contradiction, through the variability of accounting policies for valuation for various purposes and various objects, are also explored in the work. Each economic entity is closely associated with stakeholders, groups of influence, which causes the need to study the relationship between the degree of satisfaction of groups of value influence and the value of the enterprise itself for such groups. To determine the degree of this dependence, an analysis of the sensitivity of the enterprise’s value to the satisfaction of the groups of value influence is conducted, making it possible to identify priority areas for their future activities.

The monograph is intended for researchers, teachers, graduate students and doctoral students, university students, accountants and managers, other professionals interested in evaluation problems.

Keywords: Valuation, evaluation, historical cost, fair value, mixed valuation model, present value, discounting, actuarial accounting.


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Chapter 1 Theoretical basis of evaluation in accounting and reporting
1.1 The essential characteristics of valuation and evaluation in determining the value of accounting objects
1.2 Genesis, evolution and periodization of value measurement methods in accounting and reporting
1.3 International Accounting Standards as a component of the modern institutional environment in the context of the evaluation of objects

Chapter 2 Conceptual provisions for the valuation application for accounting
2.1 Methodological approaches to the evaluation of objects for various purposes
2.2 Accounting policy of the enterprise in the valuation of objects: the formation of tasks, restrictions and ways of implementation
2.3 Application of fair value measurements in accordance with international accounting standards

Chapter 3 Methodology and technology for evaluation of objects in the system of management decision making
3.1 Methodology for selecting the optimal evaluation type for determining the value of various objects in business management
3.2 Valuation in the system of management accounting standards: problems of experience adaptation
3.3 Methods for determining the quality of accounting information in the interests of business management and valuation of business infrastructure

Chapter 4 5D paradigm of actuarial accounting in the system of the cost of business valuation
4.1 Business valuation for the use of actuarial calculation in the management system
4.2 Argument of the development of NP(S)A «Actuarial financial reporting» in the context of property potential valuation
4.3 5D paradigm of actuarial accounting and preparation of new generation accountants to evaluate changes in the economic potential of a business entity

Chapter 5 Implementation of program-targeted and value-based approach to enterprise value management
5.1 Mechanism of value-based enterprise value management
5.2 Development of a project management standard in the enterprise value management process
5.3 Organizational and economic support of the value-based management implementation process in a trade enterprise
5.4 Methods of assessing the impact of the project portfolio on the value of the enterprise



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