Представяне на финансовите отчети – изследване на българската практика
Presenting the Financial Reports – Study of the Bulgarian Practice

Summary/Abstract: The study is dedicated to the presentation of the financial statements from Bulgarian enterprises and the establishment of the potential benefits of the new Directive 2013/34/EU of the European Parliament and of the Council. Regulations to relieve small businesses in the current accounting legislation are analyzed. The changes that should be introduced in the Bulgarian accounting legislation after January 1, 2016 are presented, according to requirement of the European Union. Empirical research based on representative sample is made for the quality of financial statements and using of current relieves. Based on this are drawn conclusions about the potential benefits of new European regulations.

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