FEATURES OF EVALUATION AND ACCOUNTING OF FINANCIAL ASSETS OF CREDIT INSTITUTIONS
In international accounting practice, fair value is one of the most used methods of estimating value. At the same time, the use of fair value in assessing the cost of reporting items is limited due to the complexity and high cost of its qualitative assessment. This forces companies to use alternative valuation methods. A qualitative assessment of the value of assets and liabilities is the basis for making effective decisions by the company's management. In this regard, the problem of choosing a method of valuation is one of the most pressing topics in accounting.