Настояще и бъдеще на справедливата стойност
Fair Value Current Situation and Future

Author(s): Iva Moneva
Subject(s): Social Sciences, Economy, National Economy, Micro-Economics, Accounting - Business Administration, Socio-Economic Research
Published by: Е-литера Софт ЕООД
Keywords: fair value; fair value measurement; international accounting standards; international standards on auditing; international valuation standards; financial statements
Summary/Abstract: Based mainly on the requirements of International Accounting Standards (IAS), International Standards on Auditing (ISAs) and International Valuation Standards (IVS), the practical and theoretical researches, the comments, the analyzes of the financial statements has been attempted to examine and analyze the position of the fair value measurement and to identify the problems before it. The main purpose of the research is to examine the essence, place, meaning, and regulation in the accounting - legal and professional - valuation aspects of the fair value measurement. In other words, the complex, but especially topical, issues of fair value are discussed.

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