THE NON-FINANCIAL DECLARATION IN THE CONTEXT OF THE NEW ACCOUNTANCY ACT Cover Image

THE NON-FINANCIAL DECLARATION IN THE CONTEXT OF THE NEW ACCOUNTANCY ACT
THE NON-FINANCIAL DECLARATION IN THE CONTEXT OF THE NEW ACCOUNTANCY ACT

Author(s): Gergana Nikolova
Subject(s): Economy, Accounting - Business Administration
Published by: Стопанска академия »Д. А. Ценов«
Keywords: general-purpose Annual Financial Statement; Non-financial declaration; Accountancy Act, effective from 01 January 2016

Summary/Abstract: The issue of the Annual Financial Statement is ongoing. Our interest in it was aroused by the adoption of the new Accountancy Act, in force since the beginning of 2016, which first introduced the requirement for preparing and publishing the Nonfinancial declaration as part of the Annual activity report within the general-purpose Annual Financial Statement (AFS) of entities specified by the law. This study attempts to examine the Non-financial declaration from different aspects in order to reveal its nature, content, purpose and possibilities for improving the information capabilities of AFS. On this basis, conclusions are drawn and options for further research are outlined regarding issues related to the Non-financial declaration.

  • Issue Year: 5/2015
  • Issue No: 2
  • Page Range: 53-73
  • Page Count: 21
  • Language: English