Abstract
The article discusses theoretical issues of fair value application, examines the stages of fair value formation, and discloses existing approaches to determining fair value. Questions of fair value arose in 1870 but all of them are a lot discussed, and interpretation of a term remains indistinct. The model of the mixed assessment will still be applied in the theory and practice of accounting. Each of the considered approaches to fair value has advantages and shortcomings therefore it is necessary to approach each approach in terms of his essence, contents and depending on a type of an asset to which it is applied.
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