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

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

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