Trust management accounting aspects of securities and financing instruments Cover Image

Счетоводни аспекти на доверителното управление на ценни книжа и финансови инструменти
Trust management accounting aspects of securities and financing instruments

Author(s): Atanas Atanasov
Subject(s): Economy
Published by: Стопанска академия »Д. А. Ценов«

Summary/Abstract: The article is a research of the essence and characteristics of trust management of securities and financing instruments’ individual portfolios. Peculiarities of this specific activity are analyzed from confidant’s (investment mediator or managing company) and trustee’s (an enterprise in the Law of Accountancy meaning) point of view. Opportunities for optimizing the reporting process, connected with the trust management are presented on the basis of the above. A summary is drawn up that the trust management of individual portfolios of securities and financing instruments is comparatively a new economic activity in Bulgaria, but it is perspective and competitive, and its further development will contribute to the indisputable recognition of the market relations in the country.

  • Issue Year: 18/2008
  • Issue No: 1
  • Page Range: 40-59
  • Page Count: 20
  • Language: Bulgarian