СЧЕТОВОДНИ И ОДИТОРСКИ ПОДХОДИ ПРИ ОТРАЗЯВАНЕТО НА БЕЗПИЛОТНИ ЛЕТАТЕЛНИ СИСТЕМИ КАТО АКТИВИ НА ПРЕДПРИЯТИЕТО
ACCOUNTING AND AUDITING APPROACHES IN THE RECOGNITION OF UNMANNED AIRCRAFT SYSTEMS AS ASSETS OF THE ENTERPRISE

Summary/Abstract: Unmanned Aircraft Systems (UAS), popularly known as drones, are increasingly being adopted in the activities of enterprises across various sectors in Bulgaria – agriculture, logistics, air cargo transport, surveillance and monitoring, and many others. Despite the constant increase in their practical application, there is a noticeable lag in accounting practice regarding the definition of conditions for their accounting treatment. Currently, there are no methodological accounting guidelines for recognizing UAS as corporate assets, which has necessitated the application of the general principles of International Accounting Standards (IAS) and National Accounting Standards (NAS). This creates conditions for inconsistent practices, ambiguities, and incomplete standardization of financial reporting approaches and auditing. This study aims to propose a comprehensive theoretical and practical model for the accounting and auditing treatment of UAS, analysed through the lens of the component approach, the specific nature of the innovations used within them, and the impact of their technological obsolescence. The study develops and systematizes a matrix model for classification of UAVs, a four-stage model for the formation of accounting policy in an enterprise in which drones are used, considering the influence of the chosen depreciation method on the balance sheet profit and tax result of the enterprise. The results of the study have practical applicability, ensuring a true and fair view of the financial position of enterprises using UAS in their operations.

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