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ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY Cover Image

СЧЕТОВОДСТВОТО И КОНТРОЛЪТ: ТРАДИЦИИ И НОВИ ПРЕДИЗВИКАТЕЛСТВА ПРИ СЪЗДАВАНЕ НА СТОЙНОСТ И УСТОЙЧИВОСТ
ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY

Contributor(s): Fanya Filipova (Editor), Nadya Kostova (Editor), Slavi Genov (Editor), Svetlozar Stefanov (Editor), Anita Atanasova (Editor), Daniela Georgieva (Editor), Nadezhda Popova-Yosifova (Editor)
Subject(s): Economy, Education, National Economy, Business Economy / Management, Micro-Economics, Adult Education, Higher Education , Public Finances, Business Ethics, Socio-Economic Research
Published by: Икономически университет - Варна
Keywords: Accounting; Ethics; Taxation; Digital Assets; E-commerce; AI
Summary/Abstract: This book or its parts may not be reproduced or transmitted in any form or by any means, electronic or mechanical, and copied without the written permission of the publisher. The authors of the papers bear full responsibility for the content, their originality and for any mistakes made through their fault. The collection of reports is issued under a project for the partial financing of scientific forums NPF КS24-11-SCHETOCONT1.0, 2024, in accordance with the Ordinance on the terms and conditions for the assessment, planning, distribution and spending of funds from the state budget for financing the inherent public higher schools scientific or artistic-creative activity.

  • Print-ISBN-13: 978-954-21-1203-7
  • Page Count: 266
  • Publication Year: 2025
  • Language: English, Bulgarian
Счетоводството, независимият финансов одит и отчитането на устойчивостта (някои критични бележки към законодателните промени)

Счетоводството, независимият финансов одит и отчитането на устойчивостта (някои критични бележки към законодателните промени)
(ACCOUNTING, INDEPENDENT FINANCIAL AUDIT AND SUSTAINABILITY REPORTING (SOME CRITICAL REMARKS ON LEGISLATIVE CHANGES))

  • Author(s):Anton Svrakov
  • Language:Bulgarian
  • Subject(s):Economy, National Economy, Business Economy / Management, Public Finances, Accounting - Business Administration
  • Page Range:12-20
  • No. of Pages:9
  • Keywords:Accountancy Act; Independent Financial Audit and Assurance of Sustainability Reporting Act; Integrated Reporting; Sustainability Reporting; Assurance Report on Sustainability Report
  • Summary/Abstract:In the summer of 2024, relatively quickly and without wider public interest, the successive amendments and supplements to the Accountancy Act and the Independent Financial Audit and Assurance of Sustainability Reporting Act were adopted. These changes are essentially unrelated in any way to the basic principles of accounting, respectively auditing, which are legislatively regulated in our country. They are required by the need to transpose the European requirements regarding sustainability reporting and auditing into our national legislation. This paper makes a critical analysis of the amendments and supplements made to the two acts, as well as their relationship with the practice in Bulgaria.
За приноса на професор Гено Генов към счетоводната наука

За приноса на професор Гено Генов към счетоводната наука
(About the Contribution of Professor Geno Genov to Accounting)

  • Author(s):Nadezhda Popova-Yosifova
  • Language:Bulgarian
  • Subject(s):Economy, National Economy, Business Economy / Management, Accounting - Business Administration
  • Page Range:21-32
  • No. of Pages:12
  • Keywords:science; traditions; accounting; automation; management
  • Summary/Abstract:In the long history of the Department of Accounting at the University of Economics – Varna, the works of Professor, Doctor of Economic Sciences Geno Genov leave a bright mark. His scientific and educational publications sound relevant even today, as they concern issues regarding the automation of reporting and the role of accounting in the management of the enterprise. Professor Geno Genov has merit for the development of the lecturers in the Department of Accounting as its long-standing head. The purpose of this article is to outline the main directions in the scientific and educational and teaching activities of Professor Genov and to outline his contribution to the development of accounting science.
Предизвикателства в обучението на одиторите по устойчивост

Предизвикателства в обучението на одиторите по устойчивост
(Challenges in training sustainability auditors)

  • Author(s):Snejana Basheva, Georgi Stoyanov
  • Language:Bulgarian
  • Subject(s):Economy, Education, Business Economy / Management, Adult Education, Human Resources in Economy
  • Page Range:33-41
  • No. of Pages:9
  • Keywords:Training; learning; sustainability; legal capacity; sustainability auditor
  • Summary/Abstract:The integration of sustainability principles into accounting education is an urgent need of the current economic environment. The qualification and development of sustainability knowledge in professional accountants (sustainability auditors) is key to the development of good reporting practices, creating homogeneous and reliable reporting from the perspective reporting entities. The role of the BICPA and that of the CPOSA is also important for the development of appropriate knowledge and qualifications in the area of sustainability. This paper considers possible approaches to the implementation of training to qualify sustainability auditors, reflecting the broad interdisciplinary nature of the topics covered by sustainability reporting.
За избора между държавен изпит и защита на дипломна работа при дипломиране в образователно- квалификационната степен „магистър“ по счетоводство

За избора между държавен изпит и защита на дипломна работа при дипломиране в образователно- квалификационната степен „магистър“ по счетоводство
(On the choice between a state exam and a thesis defense upon graduation in the educational and qualification degree "Master" in Accounting)

  • Author(s):Atanas Atanasov
  • Language:Bulgarian
  • Subject(s):Economy, Education, Higher Education , Educational Psychology, Accounting - Business Administration
  • Page Range:42-46
  • No. of Pages:5
  • Keywords:Accounting; accounting training; master's program; state exam; thesis defense
  • Summary/Abstract:The paper analyzes the main discussion issues related to the final stage of training and graduation in the educational and qualification degree "Master" in Accounting. The normatively regulated graduation options and the preferences of students are outlined. In conclusion, it is summarized that the normatively provided opportunity for choice in the method of graduation provides an alternative, in order to assess students at the final stage of their training as objectively and accurately as possible. The elective approach stimulates the personal qualities of graduates, giving them the right to indicate and implement the final steps in the learning process according to their views and attitudes.
Приложение на електронния учебник при подготовката на студенти по счетоводство в дистанционна форма на обучение

Приложение на електронния учебник при подготовката на студенти по счетоводство в дистанционна форма на обучение
(Application of the electronic textbook in the preparation of accounting students in distance education)

  • Author(s):Svetlozar Stefanov
  • Language:Bulgarian
  • Subject(s):Social Sciences, Education, Communication studies, Higher Education , Educational Psychology, Distance learning / e-learning
  • Page Range:47-51
  • No. of Pages:5
  • Keywords:Electronic textbooks; digital textbooks; electronic resources; school education
  • Summary/Abstract:This paper presents the essence of electronic textbooks, observations on the efficiency and structure of electronic textbooks in the world, as well as requirements that generally comply with electronic textbooks. It outlines the main elements in the structure of electronic textbooks in Bulgaria. Emphasis is placed on electronic textbooks used in the distance education of accounting students.
Технологични иновации в счетоводството

Технологични иновации в счетоводството
(Technological Innovation in the Accounting)

  • Author(s):Miglena Trencheva
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
  • Page Range:52-59
  • No. of Pages:8
  • Keywords:Accounting product; artificial intelligence (AI); cloud drives
  • Summary/Abstract:This report will present the innovations that today's technologies allow us to use, including in accounting – artificial intelligence, cloud drives, blockchain technologies and, last but not least, automation of processes that require manual labor. Artificial intelligence is widely used in a number of areas, computer technology specialists have also implemented it in accounting. In this way, faster processing of financial and accounting data is achieved. Cloud solutions offer security and flexibility, allowing access to financial data and reporting from anywhere and at any time, with care for the environment.
Двата пътя за Дигиталните активи

Двата пътя за Дигиталните активи
(The Two Paths for Digital Assets)

  • Author(s):Iva Moneva
  • Language:Bulgarian
  • Subject(s):Economy, National Economy, Business Economy / Management, Accounting - Business Administration
  • Page Range:60-64
  • No. of Pages:5
  • Keywords:Digital assets; digital asset recognition
  • Summary/Abstract:Digital assets are new and specific economic resources. In accounting, resources are assets, but they should be recognized as such, measuremented and controlled by the enterprise. One of the big problems in accounting is how to recognize these assets. Other problems are related to their measurement, report and disclosure in the financial statements. The main question concerns theunderstanding of what these objects of accounting are and hence how to regulate them normatively.At the moment, there are two ways – with their inclusion in the current general accounting frameworkand standards as an extension or addition to already existing assets, or define them as a new group ofassets and the preparation of new standards.
Отчитането на ESG: предизвикателства и възможности

Отчитането на ESG: предизвикателства и възможности
(The ESG reporting: challenges and opportunities)

  • Author(s):Petya Petrova
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, Business Ethics
  • Page Range:65-73
  • No. of Pages:9
  • Keywords:ESG; ESG reporting; Un Global Compact; Bulgarian companies
  • Summary/Abstract:Global trends and a growing awareness of sustainability are driving change in society and business. The transformation has already begun and primarily involves companies, which are rethinking their strategies and goals to ensure environmental, social and economic resilience. This paper aims to highlight the opportunities and outline the challenges of integrating financial reporting for the Bulgarian companies adopting the principles of the UN Global Compact.
Счетоводни модели за отчитане на управленския аспект на устойчивостта на предприятието

Счетоводни модели за отчитане на управленския аспект на устойчивостта на предприятието
(Accounting models for reporting the management aspect of enterprise sustainability)

  • Author(s):Rositsa Ivanova
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, Green Transformation
  • Page Range:74-81
  • No. of Pages:8
  • Keywords:Sustainable development; accounting models; disclosure; information, management
  • Summary/Abstract:Achieving sustainable development requires that environmental, social and governance aspects be placed at the centre of the strategy of enterprises, as the problems related to them are of paramount importance in the modern conditions of globalization, crises, various risks, digitalization and the penetration of artificial intelligence into business. This makes the disclosure of information on the environmental, social and governance aspects of sustainability a major challenge for enterprises operating in all sectors and related industries in the country's economy – a challenge that requires compliance with European standards and good international practices for sustainable development.
Лизингови и нелизингови компоненти в договорите за лизинг

Лизингови и нелизингови компоненти в договорите за лизинг
(Leasing and non-leasing components in leasing contracts)

  • Author(s):Slavi Genov
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, Transport / Logistics
  • Page Range:82-87
  • No. of Pages:6
  • Keywords:Lease agreement; leasing; leasing components; non-leasing components
  • Summary/Abstract:The report examines the issues related to the accounting aspects of the treatment of leasing and non-leasing components in enterprises that prepare their financial statements on the basis of International Accounting Standards. The classification of components in lease contracts is analyzed as a prerequisite for their proper reporting by lessees and lessors.
Приложение на модела на ДюПонт за оценка на рентабилността на университетските болници в България

Приложение на модела на ДюПонт за оценка на рентабилността на университетските болници в България
(Application of the DuPont Model for Assessing the Profitability of the Bulgarian University Hospitals)

  • Author(s):Lyubomira Koeva-Dimitrowa, Mincho Minev
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, Business Ethics
  • Page Range:88-93
  • No. of Pages:6
  • Keywords:Financial Analysis; Financial Health; Profitability Analysis; Return on Equity (ROE); University Hospitals
  • Summary/Abstract:Financial analysis is a fundamental tool in the management of healthcare institutions, supporting strategic decision-making and the assessment of financial health. Objective: This study evaluates the profitability of university hospitals in Bulgaria. Materials and Methods: The financial statements of 13 university hospitals were analyzed for the period 2017–2023, applying the three-step DuPont model. Results and Discussion: The average profitability indicator for the entire period was -7.43, with values varying significantly among different healthcare institutions. Nine hospitals reported improvement, while four experienced a decline in return on equity. Nevertheless, the median value improved from 0.02 in 2017 to 1.49 in 2023.Conclusion: The significant variations in the indicator’s values highlights challenges in maintaining sustainable financial performance. Integrating financial analysis into management practices can enhance efficiency and contribute to the long-term growth of healthcare institutions.
Концептуални проблеми на усъвършенстване на образователния процес по счетоводен бизнес анализ

Концептуални проблеми на усъвършенстване на образователния процес по счетоводен бизнес анализ
(Conceptual issues of improving the educational process in accounting business analysis)

  • Author(s):Marko Liubomirov Timchev
  • Language:Bulgarian
  • Subject(s):Economy, Education, Higher Education , Educational Psychology, Accounting - Business Administration
  • Page Range:94-98
  • No. of Pages:5
  • Keywords:Accounting business analysis; training; interactive methods; games; digitalization
  • Summary/Abstract:The report offers approaches, models and methods for improving accounting business analysis of the enterprise. The need to improve the educational content and teaching methods is argued. Possibilities for using non-traditional, active and interactive learning methods in conditions of digitization of the educational process are explored.
Проблеми на счетоводния бизнес анализ в балансирана система от показатели

Проблеми на счетоводния бизнес анализ в балансирана система от показатели
(Problems of accounting business analysis in a balanced system of indicators)

  • Author(s):Marko Liubomirov Timchev
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
  • Page Range:99-106
  • No. of Pages:8
  • Keywords:Accounting business analysis; efficiency; balanced system of indicators
  • Summary/Abstract:In the scientific report, the main directions are improvement of the scientific framework, methodology and organization of the accounting business analysis of the enterprise. Problems and models for analysis of key indicators characterizing the internal business processes and efficiency are presented. A concentric model of accounting business analysis in a balanced system of indicators with the possibility of modification is proposed. Models and methods for marginal cost analysis, financial strategy analysis, and Cost-Volume-Profit dependency analysis in a balanced system of performance indicators are presented.
За необходимостта от създаване на Орган за борба с изпирането на пари и финансирането на тероризма на Европейския съюз (AMLА)

За необходимостта от създаване на Орган за борба с изпирането на пари и финансирането на тероризма на Европейския съюз (AMLА)
(On the Need to Establish a European Union Authority for Combating Money Laundering and Terrorist Financing (AMLA))

  • Author(s):Emil Asenov
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, Business Ethics
  • Page Range:107-114
  • No. of Pages:8
  • Keywords:Money laundering; terrorist financing; Anti-Money Laundering Authority (AMLA) of the European Union
  • Summary/Abstract:The analysis of the results from the implementation of the rules for combating money laundering and terrorist financing in the European Union shows that the current system is both ineffective and insufficient. This necessitates that prevention and supervision be elevated to a higher, unified level across the entire European Union. To achieve this goal, in 2024, the Anti-Money Laundering Authority (AMLA) was established. The article analyzes its powers regarding the supervision of entities in the financial sector; the monitoring, analysis, and exchange of information on potential risks; as well as the coordination and oversight of the activities of supervisory institutions and financial intelligence units within the EU.
Финансови измами и престъпления, извършени от предприятията в резултат на провеждани социални политики за устойчивост

Финансови измами и престъпления, извършени от предприятията в резултат на провеждани социални политики за устойчивост
(Financial frauds and crimes committed by the enterprises as a result of the implemented social policies for sustainability)

  • Author(s):Maya Nachkova
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, Business Ethics
  • Page Range:115-122
  • No. of Pages:8
  • Keywords:Financial frauds and crimes; social policies; sustainability; financial statements
  • Summary/Abstract:This report highlights the financial frauds and crimes by the enterprises as a result of the implemented social policies for sustainability. The objective of the report is to describe, characterise and analyze the main types of financial frauds and crimes related to material irregularities, deviations and non-conformities in committed by the enterprises as a result of the implemented social policies for sustainability presenting the specific approaches of the timely identification and prevention of such financial frauds and crimes. The object of this study refers to the main types of financial frauds and crimes related to the applied social policies for sustainability and the disclosure of such transactions in the enterprises’ financial statements. The subject of the study covers the analysis of the abilities for identify and prevent financial frauds and crimes committed by the enterprises as a result of the implemented social policies for sustainability.
От професионална компетентност към професионална контингентност във финансовия контрол

От професионална компетентност към професионална контингентност във финансовия контрол
(From Professional Competence to Professional Contingency in Financial Control)

  • Author(s):Silviya Kostova
  • Language:Bulgarian
  • Subject(s):Economy, National Economy, Business Economy / Management, Micro-Economics, Human Resources in Economy, Socio-Economic Research
  • Page Range:123-130
  • No. of Pages:8
  • Keywords:Financial control; professional competence; professional contingency; technological adaptation; control flexibility.
  • Summary/Abstract:In the context of a dynamic economic environment, the traditional model of financial control, based on professional competence, proves insufficient. A transformation toward professional contingency is necessary, which includes adaptability, risk management, and technological flexibility. The aim of the report is to analyze this transition and evaluate its impact on the effectiveness of control systems. The results indicate that the contingent approach improves accountability and sustainability through the integration of key elements, enabling organizations to better cope with the challenges of the modern market and technologically integrated control mechanisms.
Предизвикателства пред използването на AI при тарифното класиране на стоки за митнически цели

Предизвикателства пред използването на AI при тарифното класиране на стоки за митнически цели
(Challenges of Using AI in Tariff Classification of Goods for Customs Purposes)

  • Author(s):Momchil Antov
  • Language:Bulgarian
  • Subject(s):Economy, Supranational / Global Economy, Business Economy / Management, Accounting - Business Administration, Green Transformation
  • Page Range:131-137
  • No. of Pages:7
  • Keywords:Customs control; tariff classification; artificial intelligence; dual-use goods
  • Summary/Abstract:The complexity of the rules of the Harmonised System (HS), and in particular the criterion of sufficient processing and working of goods, as well as the state of the finished product, is a major challenge in tariff classification of goods for customs purposes. Artificial Intelligence (AI) can speed up processes and reduce human error but has difficulty applying these specific and often vague criteria correctly. Trust in AI is also a challenge, as customs authorities and traders need to be confident that algorithms are making correct and legally compliant decisions. There are a number of ways to integrate AI into customs processes, but these require collaboration between technology experts, customs authorities and traders.
Имплементиране на изкуствения интелект във финансово-отчетната дейност

Имплементиране на изкуствения интелект във финансово-отчетната дейност
(Implementation of Artificial Intelligence in Financial Reporting)

  • Author(s):Gergana Tsoncheva-Petkova, Iliyan Hristov
  • Language:Bulgarian
  • Subject(s):Economy, National Economy, Business Economy / Management, Accounting - Business Administration, Business Ethics
  • Page Range:138-144
  • No. of Pages:7
  • Keywords:Artificial intelligence (AI); financial reporting; innovation; benefits; challenges; prospects
  • Summary/Abstract:The rapid development and penetration of Artificial Intelligence (AI) in the last few years in all areas of human activity, determines its essential role in the modernization of business processes in any organization. The financial reporting activity does not remain unaffected by these processes. It is transforming traditional accounting practices, resulting in the automation of routine tasks, reducing the risk of errors and improving overall efficiency. Despite the many undeniable benefits, the implementation of AI in accounting has not been seamless and the process faces numerous challenges related to ethical and legal issues, technological barriers, high initial costs, data protection, etc. The implementation of artificial intelligence will inevitably change the focus of the accounting profession, with accountants' functions shifting primarily to interpreting the results that are generated by AI and providing advisory services that will improve the reporting and planning process. This will automate core (routine) processes but will also improve the quality of financial services provided by accounting professionals.
Трансформацията на счетоводството в контекста на използване на дигиталните технологии

Трансформацията на счетоводството в контекста на използване на дигиталните технологии
(The transformation of accounting in the context of the use of digital technologies)

  • Author(s):Ralitsa Dancheva
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
  • Page Range:145-152
  • No. of Pages:8
  • Keywords:Accounting; digitalization; transformation; digital technologies
  • Summary/Abstract:The transformation of accounting is becoming an inevitable step in the global environment, where digital technologies are changing every aspect of global business. Technologies that are leading to the greatest changes and have become a catalyst for the digital revolution in accounting are: cloud technologies, artificial intelligence, big data analytics, blockchain technologies, robotic process automation and others. The aim of this study is to analyze the role of digital technologies in the transformation of accounting activities and to outline the key areas for future changes.
Отчитането във връзка с корпоративната устойчивост – между политиката и реалността

Отчитането във връзка с корпоративната устойчивост – между политиката и реалността
(Corporate Sustainability Reporting – Between Politics and Reality)

  • Author(s):Atanas Atanasov
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Business Ethics
  • Page Range:153-162
  • No. of Pages:10
  • Keywords:Corporate sustainability; regulatory changes; political decisions; CSRD; transparency
  • Summary/Abstract:The paper explores key aspects, challenges, and opportunities related to corporate sustainability reporting within the context of the European Union’s Corporate Sustainability Reporting Directive (CSRD). It critically analyzes the regulatory and political dynamics surrounding the CSRD implementation, emphasizing the significant changes proposed by the Omnibus package. These changes notably reduce the directive’s initial scope and impact, raising concerns about decreased transparency and accountability. The report identifies key issues, such as excessive bureaucratic burdens, frequent regulatory changes, insufficient time for businesses to adapt, and concerns about reduced transparency and accountability. The implications of the sharp decline in the number of companies required to report sustainability information are outlined from the perspective of comparability. The main thesis emphasizes that sustainability reporting must go beyond regulatory compliance, providing indicators that are prepared, adapted, comparable, traceable, and used in the same robust way as indicators from the main financial statements, enabling effective management decision-making and long-term corporate responsibility.
Връзка между управление на риска и устойчивост

Връзка между управление на риска и устойчивост
(Relationship between Risk Management and Resilience)

  • Author(s):Plamena Nedyalkova
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
  • Page Range:163-172
  • No. of Pages:10
  • Keywords:Risk; management; sustainability; indicators; reporting
  • Summary/Abstract:Enterprises have always strived to develop, following the concept of "Be profitable". But over the years we have observed a strong change in the essence of this concept, because for an enterprise to be profitable, it is not enough to generate revenue and/or make a profit, but it is required to be successful in all economic, environmental, social and public activities. Only when an enterprise truly succeeds in this dynamic world, to properly manage all the transformations in which it presents itself, can it be assumed that it is resistant to time and change? In this report, we insist on the emphasis on the relationship between risk management and sustainability. We assume that for an enterprise to be sustainable, it must be very well managed in the direction of optimizing risks, to respond to every novelty and challenge that the environment imposes on this enterprise.
Финансово здраве на общините в България - проблеми и предизвикателства

Финансово здраве на общините в България - проблеми и предизвикателства
(Financial Health of Municipalities in Bulgaria – Problems and Challenges)

  • Author(s):Diyana Ivanova
  • Language:Bulgarian
  • Subject(s):Economy, National Economy, Business Economy / Management, Micro-Economics, Public Finances, Accounting - Business Administration
  • Page Range:173-179
  • No. of Pages:7
  • Keywords:Municipalities; financial health; financial indicators
  • Summary/Abstract:This paper analyzes the comparability of financial health indicators of municipalities in Bulgaria with the requirements of the regulatory framework in order to identify the problematic aspects. To achieve a higher degree of data comparability and objectivity of the results, municipalities are differentiated into separate categories based on population. The study of the financial health of municipalities, the identification of problematic aspects and its specifics in each of the categories would serve as a basis for making well-founded decisions to promptly prevent their financial difficulties.
Тенденции в развитието на данъчния контрол върху хазарта: библиометричен анализ

Тенденции в развитието на данъчния контрол върху хазарта: библиометричен анализ
(Trends in the Development of Tax Control over Gambling: A Bibliometric Analysis)

  • Author(s):Zhelyu Zhelev
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
  • Page Range:180-188
  • No. of Pages:9
  • Keywords:Tax compliance; taxation; online gambling; bibliometrics analysis
  • Summary/Abstract:This report examines trends in tax control over gambling through a bibliometric analysis of scientific publications in the field. An analysis of scientific literature extracted from Scopus databases identifies the main research directions, key authors and geographical distribution of publications. The analysis results show a growing scientific interest in the topic over the past two decades, with particular attention paid to the effectiveness of tax regimes, the digitalization of control, and the impact of different regulatory approaches. Several main thematic clusters related to tax policies, tax avoidance mechanisms and the socio-economic effects of the gambling business have been identified.
Отчетът за паричните потоци: между традициите и съвременните предизвикателства

Отчетът за паричните потоци: между традициите и съвременните предизвикателства
(The Cash Flow Statement: Between Traditions and Modern Challenges)

  • Author(s):Petya Petrova, Albena Haralampieva
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
  • Page Range:189-197
  • No. of Pages:9
  • Keywords:Cash Flow Statement; history of accounting; standardisation
  • Summary/Abstract:The article focuses on the origin and development of the cash flow statement, its regulation and global principles of its application, defending the thesis of its materiality and necessity. As a result of the goals set, its necessity and importance as a source for management decisions arising from modern business challenges are demonstrated. Specific transactions and events that have impact on the cash flow statement are outlined. In addition, specific solutions for improving the management efficiency in companies are proposed.
Морално-етичните ценности на индивидуалността в контекста на съвременните процеси на дигитализация

Морално-етичните ценности на индивидуалността в контекста на съвременните процеси на дигитализация
(Moral-ethical values of individuality in the context of modern processes of digitalisation)

  • Author(s):Veselin Dekov
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, Business Ethics
  • Page Range:198-204
  • No. of Pages:7
  • Keywords:Morality; ethics; artificial intelligence
  • Summary/Abstract:No one guarantees anyone ease or protection from failure when making another effort. The choice of how to approach challenges, to choose who to be, how to behave or what values to defend is entirely ours alone. Yes, we probably feel immense gratitude to everyone who has contributed positively to moving along the path of personal development and growth, but our own battles remain ours alone, as well as the choices of how to protect, build and realize and accept ourselves.
Практики на данъчно третиране и счетоводно отчитане на тристранните сделки в Европейския съюз

Практики на данъчно третиране и счетоводно отчитане на тристранните сделки в Европейския съюз
(Tax treatment and accounting practices of triparty operations in the European union)

  • Author(s):Marii Stoyanov
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
  • Page Range:205-213
  • No. of Pages:9
  • Keywords:Accounting; trilateral operatins; transferor; intermediarie; the acquire
  • Summary/Abstract:Trilateral transactions or operations carried out between enterprises, registered under the Value Added Tax Act on the territory of European Union member states are becoming increasingly common. This requires a more in-depth study and analysis of their essence, in order for correct tax treatment and accounting to be done. For each of the three parties involved in the trilateral operations – transferor, intermediarie, the acquire, there are regulated requirements. The intermediary organizes and mediates the implementation of the trilateral operations – connects the transferor with the acquire and has for the most risks. There are fewer conditions regulated for the transferor and the acquire, which must also be met, as otherwise, the transactions will acquire a different type and method of taxation.
Данъчно облагане по ЗДДС на електронната търговия

Данъчно облагане по ЗДДС на електронната търговия
(VAT taxation of e-commerce)

  • Author(s):Radost Kraleva
  • Language:Bulgarian
  • Subject(s):Economy, National Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
  • Page Range:214-222
  • No. of Pages:9
  • Keywords:E-commerce; taxation; Value Added Tax Law; business models
  • Summary/Abstract:Proper planning of e-commerce activities and establishing the exact model for conducting all business processes related to acquisition, storage, marketing, sale, and delivery of products and services to the end consumer are crucial for subsequent taxation. This report will describe the cases in which registration under the Value Added Tax Act (VATA) is mandatory, examine the known business models in e-commerce, and discuss taxation under the law for each of them.
Глобален минимален данък – най-голямата данъчна реформа в историята

Глобален минимален данък – най-голямата данъчна реформа в историята
(Global minimum tax – the largest tax reform in history)

  • Author(s):Semra Gyokche
  • Language:Bulgarian
  • Subject(s):Economy, National Economy, Business Economy / Management, Public Finances, Accounting - Business Administration
  • Page Range:223-229
  • No. of Pages:7
  • Keywords:Global corporate tax; base erosion; profit shifting; top up tax;, qualified domestic top-up tax
  • Summary/Abstract:The globalization and the digitalization of the economy turned out to be an enormous challenge when taxation multinational companies. Significant part of these companies found an alternative way for reducing their tax bases in their jurisdictions and shifting their profits to jurisdictions with no or low tax rates. In an attempt to reduce these practices, the Organization for Economic Co-operation and Development (OECD) is developing rules to fight tax base erosion (the so-called GloBE rules), which provide for a coordinated taxation system designed to ensure that large multinational enterprises (MNEs) pay a minimum level of income tax whenever the effective tax rate of a multinational enterprise in a given jurisdiction is below 15%.
Професионалните счетоводители в основата на устойчивите организации

Професионалните счетоводители в основата на устойчивите организации
(Professional Accountants at the Core of Sustainable Organizations)

  • Author(s):Vesna Nencheva-Rizova
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Business Ethics
  • Page Range:230-237
  • No. of Pages:8
  • Keywords:accounting profession; personal resilience; sustainability
  • Summary/Abstract:The financial professional, in particular the accountant, has the potential to be a driver of positive change. Sustainability is a reaction in response to the drivers of change: economics; the environment; society; technology; and employees. It is necessary to explore also the individual, personal level of sustainability. Specifically, it is important to distinguish the term social sustainability and resilience as a personal characteristic. In a general sense, the lack resilience, otherwise understood as adaptability, is an impediment to work performance in particular and to sustainability in general, as well as the attractiveness of the profession and its ability to remain relevant.
Интегрирана отчетност: съдържание, концептуална рамка и преимущества

Интегрирана отчетност: съдържание, концептуална рамка и преимущества
(Integrated reporting: content, conceptual framework, and benefits)

  • Author(s):Hristiyan Stoyanov
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
  • Page Range:238-245
  • No. of Pages:8
  • Keywords:Integrated reporting; sustainability; non-financial information; value creation
  • Summary/Abstract:Integrated reporting combines the reporting of financial and non-financial information, demonstrating companies' commitment to their external environment. It focuses on the potential to create value, sustainability, and future development, rather than on the current state and the increase of financial results in the short-term period.
Изкуственият интелект в сферата на вътрешния контрол

Изкуственият интелект в сферата на вътрешния контрол
(Artificial intelligence in the field of internal audit)

  • Author(s):Vanya Hristova
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, ICT Information and Communications Technologies
  • Page Range:246-253
  • No. of Pages:8
  • Keywords:Artificial intelligence (AI); internal audit; control; risks
  • Summary/Abstract:With the increasing pressure on internal audit to help drive value for organizations that have an internal audit function, interest in artificial intelligence and its role in achieving this goal has grown in recent years. With algorithms for pattern recognition and data processing, artificial intelligence has the potential to help internal auditors more effectively identify areas of risk and perform many other tasks at rapid speed.
Прилагане на нови IPSAS стандарти. Предизвикателства

Прилагане на нови IPSAS стандарти. Предизвикателства
(Adoption of new IPSAS Standards. Challenges)

  • Author(s):Martin Nikolov
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
  • Page Range:254-258
  • No. of Pages:5
  • Keywords:Public sector accounting; challenges; IPSAS implementations
  • Summary/Abstract:This work explores a bit the key challenges encountered by public sector entities during the adoption of International Public Sector Accounting Standards (IPSAS). It examines five core issues—technical capacity, legacy systems, data quality, organizational resistance, and interpretation of standards—highlighting practical examples and implications. The analysis underscores the need for a strategic, well-resourced approach to ensure consistent application, improve financial transparency, and strengthen stakeholder trust. And finishing this abstract I would try to trigger your interest in IPSAS with the following thought – IFRS is very important for the users of the financial information, namely investors and readers of the financial statements. And who is interest in how public funds are spent?– taxpayers.
Новият международен стандарт за финансово отчитане – МСФО 18

Новият международен стандарт за финансово отчитане – МСФО 18
(New International Financial Reporting Standards – IFRS 18)

  • Author(s):Nikolay Yovchev
  • Language:Bulgarian
  • Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
  • Page Range:259-264
  • No. of Pages:6
  • Keywords:: Presentation; income statement; operating category; financing category; investing category
  • Summary/Abstract:The International Accounting Standards Board (IASB) has published its new standard IFRS 18 Presentation and Disclosure in Financial Statements, which will replace IAS 1 Presentation of Financial Statements. The new standard is the result of the so-called Primary Financial Statements project, aims to improve the way companies communicate in their financial statements. The standard sets out requirements for the presentation and disclosure of information in financial statements and includes new requirements for presentation and disclosure in financial statements, with a focus on the income statement.
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