ОТНОСНО ИЗБОРА НА СЧЕТОВОДНА БАЗА ПО РЕДА НА ЗАКОНА ЗА СЧЕТОВОДСТВОТО
ABOUT THE CHOICE OF ACCOUNTING BASE ACCORDING TO THE LAW OF ACCOUNTING

Summary/Abstract: The present article is an attempt to look at the applicable accounting bases in accordance with the new Law of Accounting, in force since the January 1st 2016. We start with presentation of the categories and groups of enterprises in accordance with the criteria set in the Law. On that base the applicable accounting bases of the enterprises in Bulgaria, under their classification, are drawn. The possibilities and conditions for transition from one accounting base to another are mentioned. The emphasis is put on the effects of applying of different accounting bases in the enterprises, defined in the Law of Accounting. On that base, reflections are made and conclusions are drawn.

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