EVALUATION PROCEDURE DEVELOPMENT IN ACCOUNTING
This article discloses evaluation procedure as interplay of methods, value basis approaches and estimating objectivity in accounting. There are 8 groups of valuation division according to methods: initial, comparable, recovering, replacement, realisational, capitalizable or annuity, expert, conditional. According to value basis evaluation is divided into 2 approaches - cost based and pricing one. According to objectivity evaluation is divided into objective, subjective and objective-subjective.