VALUATION OF ACCOUNTING OBJECTS

This article comprehensively analyzes the theoretical foundations, basic principles and practical significance of the valuation of accounting objects. It is argued that valuation, as an important element of the accounting system, plays a decisive role in determining the value of assets, liabilities and capital. The article highlights valuation methods such as historical value, current (market) value, net realizable value and discounted value, and analyzes their areas of application and advantages.

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