Особености при обезценката на сгради и съоръжения
Characteristics in Case of Building and Facility Impairment

Author(s): Dragomir Stefanov
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: real estate; impairment loss; accounting standards; recoverable amount
Summary/Abstract: Accounting of the value of buildings and equipment stated in the balance sheets of companies is a permanent process with constant importance. In this report are analyzed the principles and procedures regarding the cases when the net book value of the asset exceeds its recoverable amount, and the treatment of the related impairment losses.

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