Applying methods for estimation of the fair value of the nonfinancial assets

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dc.contributor.authorMaisuradze, Marina
dc.contributor.authorVardiashvili, Mariam
dc.date.accessioned2024-05-21T10:27:42Z
dc.date.available2024-05-21T10:27:42Z
dc.date.issued2023
dc.description1. ფასს 13, სამართლიანი ღირებულების შეფასება, https://saras.gov.ge/ka/Ifrs/Pdf/766 2. Maisuradze, M. (2018/8/15). Application of the Entity Assets Measurement Methods in Preparing the Financial Statements. Ecoforum Journal, http://www.ecoforumjournal.ro/index.php/eco/article/view/827. 3. Maisuradze, M., Vardiashvili, M. (2016/6/9). MAIN ASPECTS OF MEASUREMENT OF THE FAIR VALUE OF NONFINANCIAL ASSETS. 9-10 June, 2016 - 15th International Scientific Conference on Economic and Social Development announces invited session - Human Resources Development. (pp. 385-391). Varazdin Development and Entrepreneurship Agency (VADEA): Varazdin Development and Entrepreneurship Agency (VADEA). file:///C:/Users/user/Downloads/esd_Book_of_Proceedings_Varazdin_2016_Online%20(3).pdf 4. Vardiashvili, M. (2018/8/15). Theoretical and Practical Aspects of Impairment of Non-Cash-Generating Assets in the Public Sector Entities, according to the International Public Sector Accounting Standard (IPSAS) 21. Ecoforum Journal, http://www.ecoforumjournal.ro/index.php/eco/article/view/828/524 2018 5. მაისურაძე, მ. (2017). აქტივების შეფასების ზოგიერთი საკითხი ფინანსური ანგარიშგების საერთაშორისო სტანდარტების მიხედვით. გლობალიზაციის გამოწვევები ეკონომიკასა და ბიზნესში, (გვ. 302-306). თბილისი. https://www.tsu.ge/data/file_db/economist_faculty/global.pdf 6. https://ifrscommunity.com/knowledge-base/valuation-techniques-fair-value/ valuation Techniques (IFRS 13 Fair Value Measurement) 7. https://www.accountingtools.com/articles/fair-value-accounting.html 8. https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/insight-content-blocks-and-media/ifrs/ifrs-13/insights-into-ifrs-13-2021.pdf
dc.description.abstractThe fair value measurement methods have certain positive sides, namely: Objective measurement of the cash flows coming from the use of the assets, the assets-related maximally possible comparable information, and an effective assessment of the results of activity of an entity. However, in line with the positive sides, there are also negative side effects: In the absence of an active market there is a high level of uncertainty, as there is a rare asset except for the standard ones, for which there can be no active market, not even a single transaction. The standard says nothing about measurement of such assets Moreover, the standard does not provide the measurement method for the assets that have been obtained free of charge and as a result of inventory. In our opinion, it seems to be desirable to use the Revenues Method for measuring such assets.
dc.identifier.citationVIII International Scientific Conference: "Challenges of Globalization in Economics and Business", 2023, pp. 240 - 247
dc.identifier.isbn978-9941-36-193-7
dc.identifier.urihttps://dspace.tsu.ge/handle/123456789/2459
dc.language.isoother
dc.publisherIvane Javakhishvili Tbilisi State University Press
dc.titleApplying methods for estimation of the fair value of the nonfinancial assets
dc.typeArticle
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