RESEARCH ON APPLICATION OF THE MODEL OF VALUABLE VALUES IN ACCOUNTING OF FIXED ASSETS AT MINERAL MINING ENTERPRISES IN VIETNAM

Abstract

In the context of international economic integration, the objectives of
accounting information are shifted towards meeting the decision-making needs
of relevant stakeholders. This is the basis for the development of new accounting
theories, especially the change and development in the use of measurement
bases including the fair value model. In the current period, although there is still
a lot of debate, the International Accounting Standards Board (IASB) has issued a
separate financial reporting standard for fair value measurement (IFRS 13) to
unify. In particular, the definition of fair value in the standards shows that fair
value has really become a trend in the development of an accounting regulation
framework. Article, research on the ability to apply the fair value model in fixed
assets accounting (fixed assets) in mining enterprises in Vietnam.