Актуални аспекти на оценките на недвижими имоти за целите на финансовата отчетност
Actual Aspects of Real Estate Valuation for the Purposes of Financial Reporting

Author(s): Nadya Kostova
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: real estate; accounting estimates; measurement basis; assessment approaches
Summary/Abstract: Evaluation of real estate of entities for the purposes of financial reporting presupposes knowledge of both accounting and valuation regulations. The evaluation shall be carried out with regard to interconnection of classification of the real estate with the specific objectives of the entity, with concrete conditions of evaluation and with the applicable measurement basis.

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