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The international valuation standards and their applicability in Bulgaria

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  • Plamen Iliev

    (Varna University of Economics)

Abstract

In the article there are presented the main emphases of the International Valuation Standards. The International Valuation Standards were adopted and published by the International Valuation Standards Committee, which was established in 1981 in response to the broadening of the activity of the international financial institutions and the integration of national markets in Europe and the world. These standards have been developed above all for the purposes of the financial statements of companies and are largely consistent with the International Accounting Standards. There is justified the need to introduce a standardized approach to the realization of valuation through the use of internationally recognized valuation standards, to maintain standards of professional competence and improve the system for regulating the activity of asset valuation in Bulgaria.

Suggested Citation

  • Plamen Iliev, 2011. "The international valuation standards and their applicability in Bulgaria," Business & Management Compass, University of Economics Varna, issue 2, pages 18-29.
    • Handle: RePEc:vrn:journl:y:2011:i:2:p:18-29
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    JEL classification:

    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity

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