КОНЦЕПТУАЛНИ ОСНОВИ НА ДОХОДА В СЪВРЕМЕННОТО СЧЕТОВОДСТВО
CONCEPTUAL FOUNDATIONS OF INCOME IN CONTEMPORARY ACCOUNTING

Summary/Abstract: Financial performance is one of the major accounting objects and is subject to detailed theoretical scientific research worldwide. This article directs the attention towards clarification of terms related to income measurement, reporting and presentation. It attempts to define the basic theories of substance, character and nature of income as well as analyses the relation of income to capital – a relation of key significance for the understanding of the financial capital maintenance concept.

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