THEORETICAL ASPECTS OF EVALUATION IN THE ACCOUNTING SYSTEM

Enterprises often request the services of valuation expertise and value consulting, and in some cases, conduct it themselves. The purpose of the article is to determine the theoretical aspects of assessment in the accounting system. The task was to determine what the reality of the assessment in accounting is. To determine the value of the actual cost, costing is used a method of calculating the cost, a means of binding the object according to one or another price of a certain assessment. It was concluded that it is very difficult to objectively assess profitability, which leads to a variety of financial assessments, including tax, investment and credit assessments. It has been established that tax assessment is related to the fact that each type of tax or fee usually requires special methods of property assessment for taxation purposes. It was concluded that investment estimates can be used in predictive studies when calculating the efficiency of future capital investments. It is emphasized that credit evaluations are designed to measure the value of collateral for loans. So, valuation as an accounting method, is a way of monetary expression of the objects of this accounting (property, liabilities, business transactions) by means of summarizing costs in order to reflect them in accounting. The reality of the assessment consists in the calculation and display of the true size of certain types of funds, including the sources of their formation (the monetary expression of the accounting objects must correspond to their actual value).