КРЕАТИВНАТА ИКОНОМИКА И ГЕНЕРИРАНИТЕ НЕМАТЕРИАЛНИ АКТИВИ В ПОЛЕТО НА КРЕАТИВНОТО СЧЕТОВОДСТВО
CREATIVE ECONOMY AND THE INTANGIBLE ASSETS GENERATED IN THE FIELD OF CREATIVE ACCOUNTING
Author(s): Rumyana Pozharevska
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting; creative accounting; intangible assets; knowledge Economy; intellectual capital.
Summary/Abstract: The paper focuses on the intangible assets generated by the knowledge economy and the options for their presentation in the financial statements. Analyzed and compared are the theory and practice of traditional accounting presentation and the options provided by creative accounting, considered in both aspects: as manipulation of information and as a tool for financial and fiscal engineering while maintaining the spirit of the law.
- Page Range: 76-96
- Page Count: 21
- Publication Year: 2020
- Language: Bulgarian