ЩРИХИ ВЪРХУ РАЗГРАНИЧИТЕЛНАТА ЛИНИЯ МЕЖДУ БИЗНЕС ОЦЕНЯВАНЕТО И ОЦЕНЯВАНЕТО ЗА ЦЕЛИТЕ НА ФИНАНСОВАТА ОТЧЕТНОСТ
PARTICULARITY IN THE LINE OF DISTINCTION BETWEEN BUSINESS ASSESSMENT AND ASSESSMENT FOR FINANCIAL REPORTING PURPOSES

Author(s): Nadya Kostova
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: assessment; business assessment; assessments for financial reporting purposes
Summary/Abstract: Assessment practice uses different assessment approaches depending on a number of factors. In cases where the assessment is intended for financial reporting purposes, assessors must comply with both valuation regulations and accounting legislation.

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