Оповестявания във финансовите отчети – емпирично изследване
Disclosers in the financial statements – empirical study

Summary/Abstract: The article examines the disclosures in the financial statements of Bulgarian enterprises that implement the National Financial Reporting Standards for Small and Medium-sized Enterprises. The nature of the component of the financial statements, which includes the disclosures – the notes and its contents are discussed. Problems in the presentation of the notes have been detected by representative sample of 200 entities. Their financial statements are analyzed for the presence of selected disclosures that allow to make conclusions of compliances with applicable standards. In systematic form the most common violations of the norms are pointed out. Based on the results of the study guidelines for improving the financial reporting in Bulgaria are determined.

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