أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Accounting based on fair values of various current assets.
For Ex: Values of Inventories keep changing on a daily basis. So at the year end, according to the company's policy, they value such assets on the basis of fair values (market value, realizable value etc.) for better presentation.
