ГОТОВИ ЛИ СА СЧЕТОВОДИТЕЛИТЕ И ТЪРГОВЦИТЕ В РЕПУБЛИКА БЪЛГАРИЯ ЗА ПРИЕМАНЕТО НА ЕВРОТО ОТ 01.01.2026 г.?
ARE ACCOUNTANTS AND TRADERS IN THE REPUBLIC OF BULGARIA READY FOR THE ADOPTION OF THE EURO AS OF 01.01.2026?
Author(s): Dimitar JelyazkovSubject(s): Economy, Accounting - Business Administration
Published by: Институт на дипломираните експерт-счетоводители
Keywords: Adoption of the Euro; Exchange Rate; Fixed Rate; Exchange Rate Differences
Summary/Abstract: In the article "Are accountants and traders in the Republic of Bulgaria ready for the adoption of the euro as of 01.01.2026?" the main goal is the following: - proving the lack of full readiness of the accountants who compile the financial statements of commercial companies, what to do as of December 31, 2025, regarding the report; - existing shortcomings in the Commercial Code, which become striking with the introduction of the euro from 01.01.2026. Based on the presentation, we propose the following: - to insist that the Ministry of Finance issue instructions to those responsible for the 2025 Financial Statements on how to proceed and how to carry out the accounting of the activities of the commercial company in 2026 based on the real situation BGN – €; - IDES to undertake a legislative initiative to amend the Commercial Code based on the proposals made.
Journal: Списание на Института на дипломираните експерт-счетоводители / Списание ИДЕС
- Issue Year: 29/2025
- Issue No: 3
- Page Range: 1-10
- Page Count: 10
- Language: Bulgarian
