Сучасні ідеї аудиту

Author(s): Hryhorii Davydov / Language(s): Ukrainian Issue: 24/2013

This paper describes how the emergence and development of new ideas as part of the modern audit based on the trends of social and economic development of society.The conditions of the audit as a profession in European legislation have been defined. Peculiarities of the audit as an information system have been substantiated. The modern structure of assurance engagements, which is regulated by international standards, the specific features of the audit, review, assurance engagements, other related services have been analyzed. The specificity of tripartite relations, functions and role of practitioners, users and responsible parties have been substantiated. The process of forming an audit opinion have bee analized.It have been proved that the audit activity should be considered as a branch of socially necessary labor that requires special knowledge, skills and abilities to perform the audit, review, other assurance objectives, related services, under which the conviction is not expressed, scientific - pedagogical, organizational and methodologies.

Сучасні підходи до управління витратами промислових підприємств

Author(s): U. Lavryk,К. Bondik / Language(s): Ukrainian Issue: 24/2013

In this article theoretical grounds are considered and methodical recommendations of selecting the costs management methods are presented.In the research the modern methods of cost management are analyzed and the necessity of individual approach is set to the choice of the existent systems of cost management of enterprises. Terms and factors that influence to the choice of methods for costs management methods are determined, as well as dependence between indicators of industrial enterprises costs and influence of methods usage on effectiveness of costs management.Practical use of the proposed recommendations will improve the efficiency of the management costs, which will boost the efficiency of the enterprise.

Сущность и методы совершенствования организационно–управленческих инноваций на предприятиях республики Молдова

Author(s): Alla Levitskaya,Nadezhda Diakon / Language(s): Russian Issue: 21/2013

The article characterizes the systemic approaches to definition, describes sub–systems of organizational and managerial innovations, analyzes the condition of these innovations on categories and represents methods of developing and implementing the organizational innovations by enterprises of Republic of Moldova. Innovative process has complex structure and covers different components of administrative activities, therefore the mechanism of developing and implementing organizational innovations shall be agreed with all the other processes of the company.Aim of the article is to characterize the organizational and managerial innovations and the methods of their implementation and development by the companies of Republic of Moldova.Organization and implementation of managerial innovations presupposes solving the problem of methodological support of innovative process. Different methods and instruments are applied in the process of development and implementation of managerial innovations: benchmarking, re–engineering of business processes, methodology of structural analysis and projecting SADT and project method. Beside the methods of preparing the project of development and implementation, special attention shall be paid to management of the process of implementing innovations. This work shall be based on the scientific methods having proved their effectiveness in similar situations. Generation of managerial innovations is of great significance to the commercial organizations as the instrument of increasing competitiveness and eliminating dependence from non–coincidence of life cycles of goods, works and services. To successfully implement organizational innovations, their initiators shall forecast the emergence of different categories of resistance to innovations, have sufficient authorities for their leveling and master the methodology of applying available instruments and methods in the process of reforming different management systems.

СЧЕТОВОДЕН АНАЛИЗ НА ЕФЕКТИВНОСТТА НА БИЗНЕС ОРГАНИЗАЦИЯТА В БАЛАНСИРАНА СИСТЕМА ОТ ПОКАЗАТЕЛИ

Author(s): Marko Liubomirov Timchev / Language(s): Bulgarian Issue: XI/2021

The report offers models and guidelines for improving the methodology and organization of the company's accounting analysis. Models and methods for analysis of key indicators characterizing the business strategy, activity, financial results, profitability, risk and financial stability of the enterprise are presented. Problems of the information provision of the accounting business analysis, by means of systems for accounting and integrated reporting have been studied.

Счетоводна политика за управленското счетоводство: мит или реалност

Author(s): Aneliya Atanasova / Language(s): Bulgarian Issue: 5/2017

The corporate accounting policy is an important tool for organizing and presenting the information in the annual financial statements. Depending on the goals set by the corporate management various options of accounting policy could be selected, in order to be implemented by the management. Therefore the corporate financial result could be distorted and even manipulated. For the management purposes, it becomes increasingly important to acquire timely and more detailed information that can not be obtained from financial accounting but can be provided by management accounting. Hence the question is raised of the necessity to develop and implement an accounting policy for management accounting because the same accounting policy can not achieve the different purposes of the two accounting systems. In this regard, the stated objective is to clarify the reasons for developing an accounting policy for management accounting, the meaning of this concept and its differences from the accounting policy for financial accounting.

Счетоводна политика на предприятията в публичния сектор в България – настояще и перспективи

Author(s): Kameliya Savova / Language(s): Bulgarian Issue: 4/2020

Basics of research: The study presents a problem in the field of public sector accounting. The accounting policy is part of the financial statements of budget organizations, presenting the applied accounting policies and other explanatory information. Purpose: To present a standardized model of accounting policy, according to the International Public Sector Accounting Standards and the applied model of accounting policy of budget organizations in Bulgaria. Based on a comparative analysis to outline the differences between the two models and propose guidelines to improve public sector accounting with regard to accounting policy issues. Methods: The research methodology is based on a systematic approach with the application of the methods of analysis, generalization, graphical presentation of the achieved results. Findings & Value added: The content of the survey is useful for potential investors who are interested in the activities of the public sector. It provides knowledge on the accounting policy standardized under the International Public Sector Accounting Standards and its development, according to the current accounting legislation for budget organizations in Bulgaria. The established differences require the adoption or synchronization of IPSAS in Bulgaria as a financial reporting framework for the public sector. An empirical study of the accounting policy of the ministries in Bulgaria has been made. The results indicate deviations from the generally accepted approaches to presenting accounting policies.

СЧЕТОВОДНАТА ИНФОРМАЦИЯ ПО МЕСТА НА ВЪЗНИКВАНЕ НА РАЗХОДИТЕ В ПТИЦЕПРЕРАБОТВАТЕЛНИТЕ ПРЕДПРИЯТИЯ

Author(s): Iliyana Ankova / Language(s): Bulgarian Issue: 1/2013

The article offers a model for generating accounting information for cost centre of the poultrymeat processing. This model aims to satisfy the cognitive, regulating, controlling and directive functions of management. The model is based on the abilities of accounting analytical data for flexible systematization and transformation according to the new management information needs. The generation of accounting information for the cost centre starts with the primary documents processing. From organizational perspective, the analytical accounting data for the cost centers is generated in the accounts by types of expenses.

Счетоводни аспекти на квотите за емисии на парникови газове

Author(s): Rosen Kolev / Language(s): Bulgarian Issue: 1/2022

The increase in consumer demand and production capacity of economic entities has a negative impact on the ecological balance in nature. One of the main tasks of the European Union in recent years has been to reduce greenhouse gases and to create certain mechanisms in this direction. These policies create preconditions for reorganization of the activities of enterprises, which requires provision of information in the short, medium and long term. Accounting has a certain place in this regard, which should provide the necessary information for their management.

Счетоводни аспекти на стопанските мотиви за осъществяване на бизнескомбинации

Author(s): Atanas Atanasov / Language(s): Bulgarian Issue: 2/2018

One of the main directions of the analysis of business combinations, are the motives behind them - the reasons that incite the participants in a transaction to implement integration processes. To a great extent, the motives for doing business combinations are behind the premium paid for many of the acquisitions that lead to the emergence of the accounting category "goodwill". The purpose of this article is to clarify the main groups of motives that underlie acquisitions and the relationship of these motives to the accounting treatment of business combinations. We suggest that not always the motives initially underpinned by the business combination can be metrified after the transaction and this makes them practically very difficult to assess. That is important in the implementation of accounting impairment of goodwill recognized as a result of business combinations.

Счетоводни аспекти при признаването и оценяването на публичната инфраструктура

Author(s): Daniela Feschiyan,Radka Andasarova / Language(s): Bulgarian Publication Year: 0

This paper reviews the theory, methodology and applicability of accounting models for recognition and measurement of public infrastructure as a specific type non-current assets. The obvious reason for various accounting practice in public sector in Bulgaria is the unavailability of a legislative approach for public infrastructure accounting. A distinct change in the accounting methodology, have been defined. Amendments covered include a new approach for measurement subsequent to initial recognition of public infrastructure, and implementation of the measurement bases for assets under The Conceptual Framework for General Purpose financial Reporting by Public Sector Entities. This study aims to explain the relationship between the adoption of the presented models based on IPSAS, government apparatus competence and the effectiveness of government accountants toward the quality of financial reporting.

Счетоводни проблеми при последващото оценяване на състезателните правата върху футболисти

Author(s): Rumyana Marinova / Language(s): Bulgarian Issue: 2/2018

Acquired rights to football players are a specific intangible asset and therefore have different features in their initial and subsequent valuation. The purpose of this paper is to make a critical analysis of the factors that determine the downgrading of players' value, which is a prerequisite for recognizing accounting impairment of acquired rights to players. According to the International Financial Reporting Standards (IFRS) at the end of each reporting period, a football club is required to assess whether there is any indication that a footballer may be impaired. The aim of this paper is to analyze this specific procedure because the rights to the players are different from the other intangible assets, as their value depends very much on the results achieved by the individual footballer.

СЧЕТОВОДНИТЕ ПРИБЛИЗИТЕЛНИ ОЦЕНКИ В СЧЕТОВОДНАТА ТЕОРИЯ

Author(s): Valentina Staneva / Language(s): Bulgarian Publication Year: 0

Accounting, as an integral part of public financial relations, follows modern trends and recommendations for the development of the economy, in accordance with the public needs and expectations of creating and presenting correct and honest accounting information in the financial statements of enterprises. Its modern development involves the use of creative practices andapproaches based on proven in theory and practice of classical accounting methods, methods and methods of analysis, evaluation and control of various facts of business, events and processes. The application of accounting estimates is a relatively new and debatable issue in accounting theory and practice. The lack of sufficient research in this area of accounting knowledge is explained by theconditions created for its ambiguous and contradictory perception by researchers, which opens the opportunity to offer new approaches to theoretical explanation. Most of the theoretical statements in this area of knowledge are due to the development of international accounting standards and their constant changes. The uncertainty caused by the interpretation of the results resulting from the useof accounting estimates in the financial statements of enterprises creates prerequisites for linking their application to manipulations in the financial statements and incorrect performance of their property and financial condition. Based on these assumptions, it is justified to conduct a restrictive tax policy aimed at preventing their use in practice. Without knowing the essence of the accounting assessment and the prerequisites for the implementation of their changes, the introduced tax restrictions limit the unjustified possibility of their use in practice. Conservatism in accounting explains the complex interpretation of applied creative practices and approaches, at the same time resistance to their practical application is most often associated with the additional load of accounting specialists in practice and the consequences of their application in the activities of enterprises.The purpose of this study is to systematize the conditions, characteristics and prerequisites for the use of accounting estimates and opportunities for implementing changes in their use on the basis of the leading theoretical concepts on the application of accounting estimates, as well as the existing system at the international and national levels in the field of accounting.

СЧЕТОВОДНИЯТ БАЛАНС – ОБЕКТ НА ИЗСЛЕДВАНЕ ОТ УЧЕНИТЕ-СЧЕТОВЕДИ В КАТЕДРА „СЧЕТОВОДСТВО И АНАЛИЗ“ НА УНСС

Author(s): Kameliya Savova / Language(s): Bulgarian Publication Year: 0

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.

СЧЕТОВОДНО ТРЕТИРАНЕ НА ФАКТОРИНГОВИТЕ ОПЕРАЦИИ В ТЪРГОВСКИТЕ БАНКИ

Author(s): Ventsislav Vechev / Language(s): Bulgarian Issue: 116/2013

In an effort to maintain their competitive advantage as intermediaries in various transactions between economic agents, banks significantly expanded the range of services they provide. Factoring operations are relatively new to our banking practice. In recent years there has been trend of increase in the number of banks offering this service (either directly or through subsidiaries). Commercial banks now face the problem how to manage properly this type of operations in order to minimize the associated risks. The paper makes an attempt to determine the importance of accounting systems as primary management tools in all businesses (including banks). For this aim it reviews various models for accounting of factoring operations in compliance with the current national legislation and the international accounting standards. Finally, it proposes guidelines for analyzing accounting information related to factoring operations as a tool for making rational managerial decisions regarding the financial stability and the overall management of banks.

Счетоводното образование – подготовка на професионалисти, готови за бъдещето

Author(s): Bistra Nikolova / Language(s): Bulgarian Issue: 5/2022

The purpose of the article is to present the results of a study of modern trends in the accounting profession, related to the need to acquire knowledge, skills, and competencies to achieve a successful professional realization of accounting students in the conditions of rapid development of information technologies and digital transformation. In connection with this, traditional and modern ideas about accounting and modern opportunities for professional realization in this field are examined. Research insights into the implementation of a multidisciplinary approach in accounting education are presented. Through the lens of the International Educational Standards (IES), published by the International Federation of Accountants (IFAC), and the Canadian CPA profession's Competency Map, the necessary skills and competencies for successful implementation in the accounting profession have been examined. Contemporary challenges and perspectives for the accounting profession are clarified, as well as emerging job roles related to the increasing use of digital data, artificial intelligence, and automation.

Счетоводство и дигитализация

Сборник с научни доклади

Author(s): / Language(s): Bulgarian

The collection of scientific reports "Accounting and digitization" was issued with funds under the project NP-4-2020 "Research of the possibilities for applying an electronic state examination for the specialty "Accounting and Control", Bachelor's Degree, distance learning, organized by the departments "Accounting and Analysis" and "Financial Control" of the University of National and World Economy, Sofia, Bulgaria. The collection of scientific reports contains two parts – part one Plenary reports and part two Reports of the participants in the round table. The plenary reports are presented at the round table held on 14 December 2020 in the Large Conference Hall of the University of National and World Economy and online in the Teams platform.

СЧЕТОВОДСТВО, ОДИТ И ФИНАНСИ В ПРОМЕНЯЩИЯ СЕ СВЯТ

Author(s): / Language(s): English,Bulgarian

Conference proceedings book from Scientific and Practical Conference, dedicated to the 95th anniversaryof the establishment of the Accounting Departmentat University of Economics – Varna, Bulgaria

Счетоводството - наука, образование, практика

Конференция, посветена на 100 годишнината от рождението на проф. Тотю Тотев и проф. Коста Пергелов

Author(s): / Language(s): English,Bulgarian

The Accounting - science, education, practice is a collection of scientific reports from a national scientific forum - a conference dedicated to the 100th anniversary of the birth of Prof. Totyu Totev and Prof. Kosta Pergelov. The conference is funded by a subsidy from the state budget under contract NID NF-3/2021 of the University of National and World Economy. Prof. Totyu Totev and Prof. Kosta Pergelov are prominent representatives of accounting theory and practice in Bulgaria. They are long-term lecturers and scientists-researchers in the Department of Accounting and Analysis at UNWE. The 100th anniversary of their birth is an occasion for scientific expression of their followers. The collection of scientific reports presents the views of the authors on issues of accounting theory and practice, as well as on education in accounting, in modern economic conditions. Valuable are the memories of the work of the two professors, who are alive through their work and inspire modern scientists and teachers who have devoted themselves to accounting as a science, education and practice.

СЧЕТОВОДСТВОТО В ИНФОРМАЦИОННАТА СИСТЕМА НА ВИСШЕТО УЧИЛИЩЕ

Author(s): Mihail Dochev,Galina Chiprianova / Language(s): Bulgarian Issue: 2/2014

Information is one of the major resources related to consolidating the competitive position of higher schools in a market oriented economy. Accurate and reliable information is mainly ensured by accounting. It is associated with the mechanism of current, regular, reliable and accurate recording, and processing and summarising data, thus providing a realistic perspective for the accounting of the training and education process and the performance of centres and sections in a higher school, as well as a solid basis for their comprehensive analysis. Computer-based accounting information systems, respectively, integrated accounting information systems (being information systems of the highest class) are essential to the efficient management of higher schools and hence, their success on the education market.

Счетоводството в социалните медии

Author(s): Petya Petrova / Language(s): Bulgarian Issue: 2/2022

The World Wide Web and digital technologies have changed accounting and the way in which financial information is prepared, used, and disclosed. Digital transformation in accounting started with automation of accounting processes and activities, continued with implementation of new technologies (blockchain, clouds, big data, AI), and, in recent years, it has reached the next level: web socialization. Web socialization has different dimensions, and this article aims to reveal some aspects of socialization of accounting in the virtual space. On the basis of a content analysis of the nature of social media, the opportunities for interaction between accounting and social media are outlined.