Приходите и разходите на държавния бюджет като обект на отчитане в БНБ и търговските банки
Revenues And Expenses Of The State Budget As An Object Of Reporting In Bnb And Commercial Banks

Summary/Abstract: Revenues and expenses are the fundamental accounting objects that emerge when reporting cash execution of the state budget in banks. The current scientific paper examines state budget revenues and expenses as objects of accounting in the bank system according to the Conceptual Framework for Financial Reporting and the International Financial Reporting Standards, applied by the banks in Bulgaria. As a result of this study, the nature of the revenues and expenditures of the state budget has been clarified, as an object of accounting in terms of their economic nature and their legal form.

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