Assessment in Accounting: Concept and Tools

Authors

Olena Fomina, Kyiv National University of Trade and Economics; Valeria Sopko, Kyiv National University of Trade and Economics; Oleksandr Zadniprovskyi, Kyiv National University of Trade and Economics; Olha Kyiashko, Kyiv National University of Trade and Economics; Mariana Muzychuk, Kyiv National University of Trade and Economics; Olha Hryhorenko, Kyiv National University of Trade and Economics; Iryna Martyniv, Kyiv National University of Trade and Economics; Iryna Musteca, Kyiv National University of Trade and Economics; Olena Moshkovska, Kyiv National University of Trade and Economics; Tetyana Lositska, Kyiv National University of Trade and Economics; Yulia Manachynska, Kyiv National University of Trade and Economics; Svitlana Luchyk, Kyiv National University of Trade and Economics; Volodymyr Yevdoshchak, Kyiv National University of Trade and Economics; Serhii Bai, Kyiv National University of Trade and Economics; Galina Piatnytska, Kyiv National University of Trade and Economics; Anna Hats, Kyiv National University of Trade and Economics; Klavdiia Yatsyshyna, Kyiv National University of Trade and Economics

DOI: https://doi.org/10.21303/978-9949-7316-3-3

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

Synopsis

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.

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

Indexing:

Chapters

Chapter 1 Theoretical basis of evaluation in accounting and reporting

Olena Fomina, Oleksandr Zadniprovskyi, Olha Kyiashko, Mariana Muzychuk, Olha Hryhorenko
Chapter 2 Conceptual provisions for the valuation application for accounting

Olena Fomina, Oleksandr Zadniprovskyi, Olha Hryhorenko, Iryna Martyniv, Iryna Musteca
Chapter 3 Methodology and technology for evaluation of objects in the system of management decision making

Olena Fomina, Valeria Sopko, Olena Moshkovska, Tetyana Lositska
Chapter 4 5D paradigm of actuarial accounting in the system of the cost of business valuation

Olena Fomina, Yulia Manachynska, Svitlana Luchyk, Volodymyr Yevdoshchak
Chapter 5 Implementation of program-targeted and value-based approach to enterprise value management

Olena Fomina, Serhii Bai, Galina Piatnytska, Anna Hats, Klavdiia Yatsyshyna

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