Справедливата стойност при представяне на активите във финансовите отчети на предприятията
The fair value of the assets in the financial statements of the enterprises

Author(s): Iva Moneva
Subject(s): Social Sciences, Economy, National Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Socio-Economic Research
Published by: Е-литера Софт ЕООД
Keywords: fair value ;financial statements; International Accounting Standards (IAS);
Summary/Abstract: The book is oriented to the specific aspects of the fundamental and theoretical issues, current legislation, issues and empirical research on the use of the fair value of the assets in the financial statements of the enterprises through the focus of the International Accounting Standards (IAS). The current trends in the use of fair value based on a retrospective analysis were outlined. The possibilities of the use of the fair value measurement of the assets in the financial statements of the enterprises were explored. The empirical research of the actual condition of the use of the fair value of the assets in the financial statements of the index BG 40 of the Bulgarian Stock Exchange, with the exception of credit institutions, emissions as of 19.03.2012, were carried out.

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