Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act Cover Image

Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act
Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act

Author(s): Daniela Georgieva
Subject(s): Economy, Accounting - Business Administration
Published by: Бургаски свободен университет
Keywords: non-financial statement; public-interest entities; content; publication; activity report

Summary/Abstract: As a result of a new Bulgarian Accountancy Act, adopted in late 2015, public interest entities must prepare and publish a non-financial statement. The main objective of the paper is to analyze the current legal framework regarding the structure, content and requirements for disclosure of non-financial statement. The main object of the study are public interest entities. The main subject of the paper is the non-financial statement

  • Issue Year: 22/2017
  • Issue No: 01 EN
  • Page Range: 31-39
  • Page Count: 9
  • Language: English, Bulgarian