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The concession valuation opportunity at fair value

Author

Listed:
  • Galina Sabcheva

    (University of Economics - Varna)

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.

Suggested Citation

  • Galina Sabcheva, 2013. "The concession valuation opportunity at fair value," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, issue 1, pages 47-55, November.
    • Handle: RePEc:vra:journl:y:2013:i:1:p:47-55
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    File URL: http://www.su-varna.org/izdanij/Ikonomika-13/Pages%2047-55.pdf
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    More about this item

    Keywords

    IFRS; fair value; concession; option pricing; intangible assets;
    All these keywords.

    JEL classification:

    • A00 - General Economics and Teaching - - General - - - General

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