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

Author

Listed:
  • Ivaylo Tonchev

    (University of Economics - Varna)

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.

Suggested Citation

  • Ivaylo Tonchev, 2016. "Fair Value as Approach to the Valuation of Biological Assets and Agricultural Produce," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, issue 2, pages 45-50, November.
    • Handle: RePEc:vra:journl:y:2016:i:2:p:45-50
    as

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    File URL: http://www.su-varna.org/izdanij/2016/ikonom-2-016/p%2045-50.pdf
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    More about this item

    Keywords

    accounting; evaluation; fair value; historical coast; agriculture; biological assets; agricultural products;
    All these keywords.

    JEL classification:

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

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