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FORMATION OF THE ACTURIAL BALANCE SHEET FOR COST ESTIMATION OF THE ENTERPRISE AS A PROPERTY COMPLEX
Abstract
The article focuses on the problem of applicability in the accounting practice of valuation of the company's assets and liabilities at the discounted value. The authors make the conclusion about the need of discounted value usage for evaluation of the company's assets and liabilities and preparation of the actuarial balance. This proves the feasibility of practical application of the methods of forming the actuarial balance sheet for the purposes of evaluation of the created economic costs and future cash flows of the enterprise as a property complex.
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