IDEAS home Printed from https://ideas.repec.org/a/kab/journl/y2016i3p63-81.html
   My bibliography  Save this article

Evaluation Of Manufacturing And Agricultural Production By The End Of The Financial Period

Author

Listed:
  • Mincho Minev

    (University of Economics - Varna)

Abstract

This article is dedicated on the matter of evaluation of manufacturing and agricultural production after the initial appraisal. Accounting standards and regulations, concerning the reappraisal of production, are discussed with emphasis on the key and most disputable requirements. The most commonly met difficulties in the process of reappraisal of production are pointed out. A research is done over the leading manufacturing and agricultural entities in Bulgaria. The point of the research is to study the degree on witch entities met the requirements and regulations of accounting standards when they reevaluate their production by the end of the year. The results of the research are shown and analyzed. Conclusions are made along with some recommendations in order to improve the quality of reappraisal of manufacturing and agricultural production.

Suggested Citation

  • Mincho Minev, 2016. "Evaluation Of Manufacturing And Agricultural Production By The End Of The Financial Period," Economics and computer science, Publishing house "Knowledge and business" Varna, issue 3, pages 63-81.
    • Handle: RePEc:kab:journl:y:2016:i:3:p:63-81
    as

    Download full text from publisher

    File URL: http://eknigibg.net/Volume2/Issue3/spisanie-br3-2016-pp.63-81.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Reappraisal of manufacturing production; Reappraisal of agricultural production; Reappraisal of production; Net realizable value of production;
    All these keywords.

    JEL classification:

    • A1 - General Economics and Teaching - - General Economics

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kab:journl:y:2016:i:3:p:63-81. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Julian Vasilev (email available below). General contact details of provider: https://edirc.repec.org/data/kbvarbg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.