Fair Value in Financial Statements of Bulgarian Enterprises
Fair Value in Financial Statements of Bulgarian Enterprises
Author(s): Iva Bankova MonevaSubject(s): Economy
Published by: KSIĘGARNIA AKADEMICKA Sp. z o.o.
Keywords: financial system; economy; transparency; Bulgaria
Summary/Abstract: The author undertakes an important issue relating to axiology of activities (individual and collective) incorporated in the Bulgarian financial and economic practice. Moneva points to phenomena which favour corruption and reinforce patterns of illegal conduct and practices distant from what has been recognized in liberal democracies of the West as correct and recommended. Lack of clarity and transparency of power, lack of public oversight over state institutions support persistence of pathological and destructive practices. The article constitutes an important voice in defence of democratic values.
Journal: Politeja - Pismo Wydziału Studiów Międzynarodowych i Politycznych Uniwersytetu Jagiellońskiego
- Issue Year: 9/2012
- Issue No: 20-3
- Page Range: 109-114
- Page Count: 6
- Language: English
