Fair value measurement methods

dc.contributor.authorMaisuradze, Marina
dc.description1. ფასს 13, რეალური ღირებულების შეფასება, https://saras.gov.ge/Content/files/IFRS-2018-pdf/2018_IFRS_13.pdf. 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. Marina Maisuradze, Mariam Vardiashvili. (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. BIBLIOGRAPHY \l 1079 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, HYPERLINK "http://www.ecoforumjournal.ro/index.php/eco/article/view/828/524" http://www.ecoforumjournal.ro/index.php/eco/article/view/828/524 2018 5. BIBLIOGRAPHY \l 1079 ნადეჟდა კვატაშიძე,ზეინაბ გოგრიჭიანი ანჟელი ხორავა. (2017). რეალური ღირებულების კონცეფცია. გლობალიზაციის გამოწვევები ეკონომიკასა და ბიზნესში (გვ. 256-260). თბილისი: თსუ. 6. https://www.tsu.ge/data/file_db/economist_faculty/global.pdf 7. მაისურაძე, მ. (2017). აქტივების შეფასების ზოგიერთი საკითხი ფინანსური ანგარიშგების საერთაშორისო სტანდარტების მიხედვით. გლობალიზაციის გამოწვევები ეკონომიკასა და ბიზნესში, (გვ. 302-306). თბილისი. HYPERLINK "https://www.tsu.ge/data/file_db/economist_faculty/global.pdf" \t "_blank" https://www.tsu.ge/data/file_db/economist_faculty/global.pdfen_US
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.en_US
dc.identifier.citationIII International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2018, pp. 249-253en_US
dc.publisherIvane Javakhishvili Tbilisi State University Pressen_US
dc.subjectreal value; market approach; expenditure approach; income approachen_US
dc.titleFair value measurement methodsen_US
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