Ретроспективен поглед и нови моменти в счетоводното отчитане на ДМА / в частност земи и сгради/ в бюджетните организации за периода от 2004 - 2017 г.
Retrospective view and new moments in the accounting of the fixed assets (in particular land and buildings) in the budget organizations for the period 2004 - 2017

Comparative analysis

Summary/Abstract: The main idea of ​​the project is to acquaint the readers with the stages in which the budget enterprises / organizations report in the period 2004 - 2017. The emphasis is on the fundamental changes imposed by the legislator during the analyzed period, which generated a dynamic in the transfer of the reporting objects, in particular the land and buildings, between the different accounting activities and the process of accruing depreciation - a methodology not yet applied in the budget enterprises / Organizations.

• Details
• Contents