Корпоративный финансовый контроль в оценке стоимости активов

Abstract

The object of the research is the procedure of corporate financial control in the assessment of the value of assets in the context of the integration of international financial reporting standards into the domestic practice of reporting. The purpose of the study is to generalize the issues of corporate financial control in the assessment of the value of assets in the context of the integration of IFRS into the domestic practice of financial presentation Reporting. To achieve the goal, the following tasks are set: determining the role of financial control in the asset management system by forms and stages of control; clarification of the concept of corporate financial control for the purpose of asset management; study of changes in the scheme for the implementation of accounting estimates and reporting under RAS in the context of the integration of IFRS standards for the procedures of the stages of financial control. In the course of the study, the forms and stages of corporate financial control, the role of asset valuation in the implementation of control stages are considered; the differences in the approaches to asset valuation are presented based on the scheme of the relationship between accounting estimates and the presentation of financial statements for the implementation of financial control functions. The final conclusion is made about the need forformation of a comprehensive methodology of corporate financial control in assessing the value of assets in the asset management system. This methodo­logy should help in the implementation of the principles of reliability, completeness of information, usefulness, comparability of indicators in order to analyze the financial and economic efficiency of assets, the implementation of the balance sheet control function, and the formation of the fair value of asset items of the balance sheet.