The subject of the paper is role fair value, as one accounting measurement attributes (measurement basis) assets and liabilities in statement financial position, conditions crisis, based on experience with global crisis which appeared 2008 US sector, later spilled over into real sector that country, well as, to a greater or lesser extent, rest world. has stimulated discussions scientific profes...

In this essay, we believe that land value tax is efficient in the short term while being unfair general term. 1935, United States was midst of Great Depression, and to make a living, Charles Darrow sold “Monopoly game” toy manufacturer Parker Brothers (Pilon, 2015). The game became an overnight hit, but real inventor behind century-old Elizabeth Magie, one followers George. Henry George’s book ...