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10.5593/sgemsocial2017/13/S03.041

FORMATION OF THE ACTURIAL BALANCE SHEET FOR COST ESTIMATION OF THE ENTERPRISE AS A PROPERTY COMPLEX

L. I. Kulikova, N.B. Semenikhina, E.Yu.Vetoshkina , R.Sh.Tukhvatullin
Thursday 28 September 2017 by Libadmin2017

References: 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017, www.sgemsocial.org, SGEM2017 Conference Proceedings, ISBN 978-619-7408-15-7 / ISSN 2367-5659, 24 - 30 August, 2017, Book 1, Vol 3, 317-324 pp, DOI: 10.5593/sgemsocial2017/13/S03.041

ABSTRACT

The article focuses on the problem of applicability in the accounting practice of valuation of the company’s assets and liabilities at the discounted value. The authors make the conclusion about the need of discounted value usage for evaluation of the company’s assets and liabilities and preparation of the actuarial balance. This proves the feasibility of practical application of the methods of forming the actuarial balance sheet for the purposes of evaluation of the created economic costs and future cash flows of the enterprise as a property complex.

Keywords: Value; Discounting; Actuarial Balance; Financial Position; Property

PAPER DOI: 10.5593/sgemsocial2017/13/S03.041 ; FORMATION OF THE ACTURIAL BALANCE SHEET FOR COST ESTIMATION OF THE ENTERPRISE AS A PROPERTY COMPLEX

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