Теоретико-методологически постановки за оценката на отчетните обекти при външнотърговските сделки
Theoretical-methodological approaches for the evaluation of reporting objects in foreign trade transactions

Author(s): Stanislava Pancheva
Subject(s): Economy, National Economy, Accounting - Business Administration
Published by: Нов български университет
Keywords: foreign trade transactions; valuation; reporting objects; historical price
Summary/Abstract: The scientific development examines the nature and types of reporting objects in foreign trade transactions, making a reasoned distinction by groups: assets, liabilities, equity, income and expenses. Analyze the possibilities for considering the objects of reporting, and in this base discussion questions are found, in parallel with justified solutions for them. To summarize, although the normative conditioning of the matter, the evaluation of the reporting objects instruments can be optimized in terms of the selection and application of an appropriate basis and arsenal for evaluation.

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