Приложение на справедливата стойност при оценяване на недвижими имоти, оповестявани във финансовите отчети
Appendix on the Fair Valuation of Real Estate Property, Stated in the Financial Statements

Author(s): Nadya Kostova
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: Buildings; Fair value; Investment properties; Non-current assets, announced for sale; Real estate properties
Summary/Abstract: The normative legislation of the valuation and financial reporting is principles based and does not include specific valuation rules. The valuation of real estate property, stated in the financial statements, using the fair value model, is debatable, as it assumes: the application of a type of value, adequate to the requirements of the accountancy legislation; compliance with the accepted real estate property classification in accordance with the accounting standards; the use of appropriate approaches and methods in valuing the type of real estate property; the preparation of a valuation report in accordance with IFRS and the applicable base in relation to the statement of real estate property in the financial statements, accounted for using the fair value method.

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