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September 10, 2025Buhuchet v zdravoohranenii (Accounting in Healthcare)

Valuation of assets and liabilities: innovations, discussions and prospects

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Authors

TDT.Y. DruzhilovskayaN. I. Lobachevsky State University of Nizhny Novgorod

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Implication

Analysis of FSBU regulations reveals new valuation rules for assets and liabilities, highlighting key issues.

Key Points

  • Recent FSBU regulations establish new rules for valuing assets and liabilities, addressing key issues.
  • The study analyzes updates from FSBU 5/2019, FSBU 6/2020, FSBU 26/2020, and FSBU 14/2022 concerning accounting.
  • A comprehensive assessment of methodologies for valuing financial assets, liabilities, and employee benefits is provided.
  • The implications of these regulatory changes suggest unresolved challenges in the valuation methodology.

Cite This Study

T.Y. Druzhilovskaya (2025) studied this question.

synapsesocial.com/papers/68c189e09b7b07f3a0613b9fhttps://doi.org/10.33920/med-17-2508-01
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