Развитие на застрахователното дело в България в светлината на счетоводното познание
Evolution of the Bulgarian Insurance Activity in the Light of Accounting Knowledge

Author(s): Nadya Koteva
Subject(s): Economy, National Economy, Business Economy / Management, Accounting - Business Administration, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: evolution; insurance; accounting; accounting reporting
Summary/Abstract: Back in the centuries and until nowadays, insurance has protected the interests of man in all aspects of his life. This study summarizes the evolution of insurance in Bulgaria in the time range from Liberation to the present day. The individual stages through which the national economy passes during the considered period have been successively analysed. Emphasis is placed on the specific legislative and regulatory norms applicable to the accounting of enterprises in the insurance sector. The focus of the research is on the current trends and will have the biggest impact on insurer accounting in the coming years.

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