АКТУАЛНИ МОМЕНТИ ПРИ ПРИЛАГАНЕ НА ЗАКОНА ЗА СЧЕТОВОДСТВОТО
UP-TO-DATE ISSUES RELATED TO APPLYING THE NEW ACCOUNTANCY ACT
Author(s): Stanislav Alexandrov, Galja GeorgievaSubject(s): Economy, Accounting - Business Administration
Published by: Стопанска академия »Д. А. Ценов«
Keywords: accounting;Accountancy Act;categories of entities;applicable accounting standards;financial statements
Summary/Abstract: The application of Directive 2013/34/EU of the European Parliament and of the Council on annual financial statements, consolidated financial statements, and related reports of certain types of undertakings 2 required the introduction of some changes in current accounting regulations in Bulgaria. This paper focuses on issues related to applying the new Accountancy Act and some of thecontradictions which have arisen as a result.
Journal: Бизнес управление
- Issue Year: 26/2016
- Issue No: 2
- Page Range: 20-40
- Page Count: 21
- Language: Bulgarian