ЗА НЯКОИ ИЗМЕНЕНИЯ НА БАЛАНСОВАТА ПЕЧАЛБА ОТ ПРИЛОЖЕНИЕТО НА СПЕЦИФИЧНИ СЧЕТОВОДНИ РЕШЕНИЯ
ON SOME CHANGES IN THE BALANCE PROFIT FROM THE APPLICATION OF SPECIFIC ACCOUNTING SOLUTIONS

Summary/Abstract: Changes in the balance profit following the application of specific accounting solutions in non-financial sector enterprises are often equated with the manipulation of information in their financial statements. In fact, the use of specific accounting solutions does not aim to manipulate financial information but rather to present management assumptions about the possible use of the enterprise's assets in specific economic conditions. The issue has its place in determining regulatory frameworks in the field of accounting, both nationally and internationally. The theoretical models studied, related to changes in the balance profit of the enterprise as a result of the application of specific accounting solutions, are refined to a degree that allows their unambiguous practical interpretation and application by including them in accounting legislation as part of the process of forming the financial result after tax transformation. The revenue administration checks for the lawful reporting of financial results, while at the same time being provided with the opportunity to give guidance and interpret tax norms, which is the basis for the cautious application of these specifics by accountants in enterprises.

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