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Administrative and municipal law
Reference:

Terentiev, A.N. Corrections of cost of business, awards and discounts. Review of novel features by American specialists. (based on book by Shannon Pratt. “Discounts and Awards”. (Second Edition, February 2010 year, Jogn Wiley and Sons, INC p. 455)

Abstract: This article is based upon analysis of the newest studies of famous American evaluation experts. It continues the line of economic interpretation of legislation and normative acts in the sphere of regulation of evaluation activity. The issue of awards and discounts, when establishing the fair cost is quite topical within the framework of reporting under IAS and GAAP by Russian companies. This article establishes important question and then the author offers some possible solutions.


Keywords:

management, awards, discounts, evaluation, business, management, liquidity, government, action, discount, fair cost


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References
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