Проблеми на стандартизацията в счетоводството на малките предприятия
Problems of Standardization in Accounting of Small Enterprises

Author(s): Ali Veysel
Subject(s): Politics / Political Sciences, Social Sciences, Economy, Business Economy / Management, Governance, Sociology, Evaluation research, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: standardization in accounting; Bulgarian National Accounting Standards; International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs); International Financial Reporting Standards (IFRS)
Summary/Abstract: The report examines the problems of standardization in accounting of small enterprises. It presents some gaps in the accounting standards related to preparing relevant financial statements. Possible solutions are analyzed. Special attention is paid to the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs). The differences between this standard and the International Financial Reporting Standards (IFRS), that lead to improving reporting for small enterprises, are systematized.

• Details
• Contents