За необходимостта от усъвършенстване на приложимата в Република България нормативна уредба за изготвяне на финансови отчети с общо предназначение при неприложимост на концепцията за действащо предприятие
On the Need to Improve the Regulatory Framework Applicable in the Republic of Bulgaria for the Preparation of General-Purpose Financial Statements When the Going Concern Assumption is Inapplicable

Author(s): Vladimir Hristov
Subject(s): Politics / Political Sciences, Politics, Economy, National Economy, Business Economy / Management, Governance, Economic policy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: going concern; liquidation; insolvency; general purpose financial statements
Summary/Abstract: This report provides a critical analysis of the accounting regulatory framework for liquidation and insolvency in the Republic of Bulgaria. It highlights the inadequacy of the current legal framework and its inability to fulfil its primary objective of producing general-purpose financial statements. The proposals for reforms aimed at creating a modern legal framework that is aligned with contemporary requirements for presenting information in general-purpose financial statements that is useful to users have been systematised.

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