Усъвършенстване на модела за счетоводно отчитане на некапитализираните активи в предприятията от публичния сектор
Improving the Model of Uncapitalized Assets Accounting in Public Sector Enterprises

Summary/Abstract: This article focuses on some shortcomings in the model of uncapitalized assets accounting in public sector enterprises. The lack of standardization of the accounting system in public sector enterprises is a prerequisite for the issues discussed. Despite the presence of a number of methodologies and guidelines there is still not a standardized approach for accounting the studied group of assets. The author proposes a sophisticated accounting model and argues that the problem can be solved only by the adoption of accounting standards which should replace the current practice of regulating public sector accounting by instructions and letters. The proposed accounting model will increase the reliability and credibility of accounting information and will ultimately improve accounting methodology.

• Details
• Contents