UP-TO-DATE ISSUES RELATED TO APPLYING THE NEW ACCOUNTANCY ACT Cover Image

АКТУАЛНИ МОМЕНТИ ПРИ ПРИЛАГАНЕ НА ЗАКОНА ЗА СЧЕТОВОДСТВОТО
UP-TO-DATE ISSUES RELATED TO APPLYING THE NEW ACCOUNTANCY ACT

Author(s): Stanislav Alexandrov, Galja Georgieva
Subject(s): Economy, Accounting - Business Administration
Published by: Стопанска академия »Д. А. Ценов«
Keywords: accounting;Accountancy Act;categories of entities;applicable accounting standards;financial statements

Summary/Abstract: The application of Directive 2013/34/EU of the European Parliament and of the Council on annual financial statements, consolidated financial statements, and related reports of certain types of undertakings 2 required the introduction of some changes in current accounting regulations in Bulgaria. This paper focuses on issues related to applying the new Accountancy Act and some of thecontradictions which have arisen as a result.

  • Issue Year: 26/2016
  • Issue No: 2
  • Page Range: 20-40
  • Page Count: 21
  • Language: Bulgarian
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