Дългосрочно съхраняване на счетоводна информация на оптични носители
Long-term storage of accounting information on optical medium

Summary/Abstract: Using optical medium is relatively inexpensive and widely available method for data storage today. The Accountancy Act foresees to use optical media as one of the options for a long term storage of the accounting information. As a result, the choice of optical medium seems a natural decision, which uses modern means of storage, the environment is protected by reducing usage of paper, the rate of access to archive data is increased, and there is a possibility for them to be entered to the program, etc. Unf¬ortunately, the choice of such a strategy for a long term storage of data holds a great risk, as most of the optical medium are not intended for a long-term archiving, but rather are means to transfer information from one computer to another, as well as for its distribution. Therefore, the long-term archiving of accounting infor¬ma¬tion onto optical medium must include obligatory the processes of periodic backup and transfer of information to new types of optical medium.

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