Модел на счетоводна политика на юридическо лице с нестопанска цел по примера на сдруженията
A Model of Accounting Policy of Non-Profit Organization: on the Example of Associations

Summary/Abstract: The main goal of the study is to outline the structure and the content of published significant accounting policies of Bulgarian associations. Based on a survey, conducted by the author, the views of users of the accounting policy is presented. On this basis, an accounting model of an association is proposed.

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