Специфични аспекти на инвентаризацията на активите в предприятията със селскостопанска дейност
Specific Aspects of the Inventory of Assets in the Enterprises with Agricultural Activities
Author(s): Galina ChipriyanovaSubject(s): Economy
Published by: Стопанска академия »Д. А. Ценов«
Keywords: enterprises with agricultural activities; annual accounting closure; inventory; assets
Summary/Abstract: Basic requirement in the activity of the agricultural enterprises is to present a true and fair financial and property status, accounted financial results and changes in cash flows. In the stage of preparation for the annual accounting closure most important precondition for this is to perform an annual inventory of assets, equity and liabilities. In the current research we will focus our attention on the inventory of assets in the agricultural enterprises.
Journal: Електронно списание »Диалог«
- Issue Year: 2013
- Issue No: 03
- Page Range: 65-92
- Page Count: 28
- Language: Bulgarian