Challenges in Accounting in the Financial Sector Cover Image

Предизвикателства пред счетоводството във финансовата система
Challenges in Accounting in the Financial Sector

Author(s): Valeriy Alexandrov, Ivan Andreev, Diana Papradanova, Georgi Batashki, Totka Kaneva
Subject(s): Economy
Published by: Стопанска академия »Д. А. Ценов«
Keywords: accounting; banks; state budget enterprises; insurance companies; social security funds; financial statements

Summary/Abstract: The constantly growing requirements towards the accounting information about the activities of every business call for theoretically grounded and feasible solutions of some specific accounting problems. This is especially true for the accounting systems of financial enterprises. The study analyzes the status of the accounting practices adopted by commercial banks, state budget enterprises, insurance companies, and social security funds. The authors provide substantiated solutions of some theoretical, methodology-related, and practical accounting problems pertaining to the financial sector enterprises. The approbation thereof in the enterprises subjected to the study improves the quality of their accounting information output.

  • Issue Year: 2011
  • Issue No: 05
  • Page Range: 135-152
  • Page Count: 18
  • Language: Bulgarian