Разпределяне на справедлива стойност по отделните компоненти на доходоносни активи
Allocation of Fair Value to the Individual Components of Income-Generating Assets

Author(s): Kalina Kavaldzhieva
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: valuation; excess earnings; separate assets; fair value; market value; management
Summary/Abstract: In the financial statements, usually activate the profitable ones with those recorded at fair value. In the following case, these profitable ones activate the creation in combination to generate the income. It is applied to the technique – the approach for entering the fair value is regular in order to limit the due value between the individual components of these activated ones. As a result, you will be able to make adequate financial and management decisions. The main goal: of each enterprise is to measure and reflect correctly, honestly and fairly activated in the balance sheet of the company. The fair value of profitable triggers (eg, a combination of land, buildings, machinery, trademark, reputation) is influenced by the various components that create specific activated. In the implementation of their maintenance it is necessary to comply with all applicable valuation standards – BSO, EVS, IVS, Regulation 575, as well as the EU Directive and the Law on Mortgage Lending in Bulgaria.

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