Симбиозата между счетоводство и управление в дружествата със специална инвестиционна цел
The Symbiosis between Accounting and Management of Special Investment Purpose Companies

Summary/Abstract: The paper on a research on the essence and specifics of with special investment purpose companies (SIPC) as a legal and organizational form of collective investment. An analysis was made of the role and importance of the accounting for the management of those companies which are essentially new for our economy. The paper identifies the possibilities for rationalization of the current and periodic accountancy of the activities and assets of the two types of SIPC (for securization of real estates and securization of cash receivables) in terms of optimization of their management processes. The author suggests a working accounting policy model for practical application.

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