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Analyzing the Results of Accounting Evaluation Methods Through Practical Applications

机译：通过实际应用分析会计评估方法的结果

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摘要

Even though different types of accounting evaluation approaches have been discussed in this article, mainly the income-based approach to business evaluation, asset-based approach to business evaluation and practical case evaluation have been analyzed. This article presents the principles of assessment of accounting items as active, external sources and equity and how financial performance is reflected. An important detail in this part of the project is the method of approach in assessing the direct reference to the main base for determining the elements of external sources and equity. In this analysis I have left the rules in the International Accounting Standard Board (IASBF) Framework, which provides tax assessment: historical cost, current cost, realizable value (settlement) and the present value as far as external sources are concerned such as stocks, bonds, and others. Fair value should be added as the basis for evaluation, even if not expressly provided for the general, is often used to IFRS as a basis for evaluating several external sources. I believe that this assessment is not at a crossroads about the theoretical and practical evaluation of most elements of external sources at fair value, including all sources from ordinary activities, which are recognized in the accounts at fair value.
机译：尽管本文讨论了不同类型的会计评估方法，但主要分析了基于收入的业务评估方法，基于资产的业务评估方法和实际案例评估。本文介绍了会计项目作为主动，外部来源和权益评估的原则以及财务表现如何反映。该项目本部分的一个重要细节是评估对确定外部来源和公平的要素的主要基础的直接参考的方法。在本分析中，我留下了国际会计标准委员会（IASBF）框架中的规则，该框架提供税收评估：历史成本，当前成本，可实现的价值（结算）和本值，即外部来源涉及库存，如股票，债券和其他人。公允价值应作为评估的基础，即使没有为普通提供，通常用于IFRS作为评估若干外部来源的基础。我相信，该评估不是关于在公允价值的公允价值下大多数外部元素的理论和实际评估的十字路口，包括普通活动的所有来源，这些来源在公允价值账户中确认。

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