ASSET VALUATION AND INFLATION: ENSURING THE ACCURACY OF FINANCIAL STATEMENTS IN CONDITIONS OF ECONOMIC INSTABILITY

This article analyzes the impact of asset valuation on the reliability of accounting and financial statements under conditions of economic instability and inflation. The article highlights the impact of the inflation rate on the value of assets, the need for their revaluation, and the advantages and disadvantages of valuation methods based on historical value and fair value. The issues of reflecting the actual value of assets in financial statements and providing reliable information for investors and other interested parties are considered. The results of the article show that modern valuation approaches are of important significance in ensuring the accuracy and transparency of financial statements in conditions of inflationary processes.