ЗА СПРАВЕДЛИВАТА СТОЙНОСТ
ON THE FAIR VALUE

Author(s): Yasen Daskalov
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Fair value; IFRS 13 Fair Value Measurement; Net present value
Summary/Abstract: This paper is addressed to the definition of fair value and the net present value method set out in IFRS 13 Fair Value Measurement. The emphasis is placed on decomposing the definition of fair value and deriving its key features. The introduction of a global standard leaves an equal treatment forfair value.

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