Балансът в счетоводната система на България след Освобождението до установяване на държавна планова икономика
The Balance in the Accounting System of Bulgaria After Liberation Until the Establishment of a State Planned Economy

Author(s): Kameliya Savova
Subject(s): Economy, Accounting - Business Administration, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: balance sheet; assets; liabilities; capital
Summary/Abstract: The research presents opinions on the nature of the accounting balance in the accounting system of Bulgaria after the Liberation until the establishment of a state planned economy. The views of accounting researchers who worked during this period are examined. The essence of equity, the types of assets and liabilities forming the content of the balance sheet, according to the legislation in those years, is clarified. A comparative analysis was made with the current form and content of the balance sheet, according to the National Accounting Standards. The result is an established similarity and partial differences in the content and applied approaches in compiling and presenting the company's balance sheet.

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