Fair Value as Approach to the Valuation of Biological Assets and Agricultural Produce

Ivaylo Tonchev ()
Additional contact information
Ivaylo Tonchev: University of Economics - Varna

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2016, issue 2, 45-50

Abstract: The evaluation is inevitable and widely applicable characteristics to reporting object. Independently of the branch, it is integral part of the publication to financial and accounting information for the companies and their property and financial status. In the last years the feasibility of the concept of fair value step up through series of changes in accounting standards (IAS, NAS). An work was made attempt an overview of the different authors opinions for the fair value, its used, as well as native positive and negative sides. It was made ascertainment and summaries the result of which were made recommendations.

Keywords: accounting; evaluation; fair value; historical coast; agriculture; biological assets; agricultural products (search for similar items in EconPapers)
JEL-codes: A00 (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.su-varna.org/izdanij/2016/ikonom-2-016/p%2045-50.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vra:journl:y:2016:i:2:p:45-50

Access Statistics for this article

More articles in Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series from Union of Scientists - Varna, Economic Sciences Section Contact information at EDIRC.
Bibliographic data for series maintained by Pavel Petrov ().