СЧЕТОВОДНИЯТ БАЛАНС – ОБЕКТ НА ИЗСЛЕДВАНЕ ОТ УЧЕНИТЕ-СЧЕТОВЕДИ В КАТЕДРА „СЧЕТОВОДСТВО И АНАЛИЗ“ НА УНСС
The Balance Sheet has been the subject of research by accounting scientists at UNWE's Department of Accounting and Analysis since its foundation in 1920. Their work on the subject is of current relevance and with valuable contributions to economic science. The essence of the balance sheet as a twodimensional reflection of the capital invested in the enterprise – as assets and capital sources – determines its importance for the users of the information presented therein. Balance sheet is defined as a means of practical application of the „balance sheet aggregation“ method. Some scientists define it as an organizational basis of accounting, and others – as for a continuation of twodimensionalreflection of business accounting operations for the purpose of summarizing accounting information. The various classification criteria of the balance sheet help to reveal the diverse usefulness of the information presented therein. The conceptions on its form, structure and content are similar. In viewof their importance to users of carrying information they are subject to standardization and regulatory framework. The qualities of balance sheet information and its applied presentation provoke the development of balance sheet theories. The „static“ and „dynamic“ balance theory are fundamental.They are the basis for current theoretical and applied concepts, approaches and policies in accounting, which contributes to the development of economic science.
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