%0 Journal Article
%T Theoretical aspects of fair value application in accounting of debt financial statements
%A Odegova, N..
%K International Financial Reporting Standards, Russian Accounting Standard (RAS) 19/02 Accounting of
financial investments, fair value, debt financial investments, loans, bills, market interest rate, professional judgment
%J Auditor
%D 2014
%N 0
%P 6
%I INFRA-M Academic Publishing LLC.