Възможности за групиране на изискванията към финансовите отчети през призмата на системния подход
Possibilities of grouping the financial statements requirements through the prism of systematic approach

Author(s): Stanislava Georgieva
Subject(s): Accounting - Business Administration
Published by: Нов български университет
Keywords: accounting; accounting information; financial statements; requirements; systematic approach;
Summary/Abstract: The report examines the requirements regarding accounting and its product - accounting information, presented in the financial statements through the prism of systematic approach. For this purpose they are grouped into four areas: requirements for accounting dictated by the principles and methodicalactions of systemic approach; requirements of the legislator to accounting and accounting information, which are presented in the Accountancy Act as principles of accounting and requirements of the management team and the users of data to accounting and for the quality of its product - accounting information.

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