The concession valuation opportunity at fair value

Galina Sabcheva ()
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Galina Sabcheva: University of Economics - Varna

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2013, issue 1, 47-55

Abstract: The thesis focuses on the concession valuation opportunity at fair value. It is necessary to concession met the initial recognition criteria as an intangible asset in the financial statements to the entity. It represents the opportunities for using valuation approaches in the fair value area – income approach and option pricing methods. It is the most currently used in practice statements information and the information asymmetry as a result of unrecognized concession as an intangible asset. It suggests to use fair value methods for accounting estimate and improve financial statement information quality with appropriate disclosures.

Keywords: IFRS; fair value; concession; option pricing; intangible assets (search for similar items in EconPapers)
JEL-codes: A00 (search for similar items in EconPapers)
Date: 2013
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