ФАКТОРИ, ОКАЗВАЩИ ВЛИЯНИЕ ВЪРХУ ПРОФЕСИОНАЛНИТЕ ПРЕЦЕНКИ НА СЧЕТОВОДИТЕЛИТЕ В БЪЛГАРИЯ
FACTORS, INFLUENCING PROFESSIONAL JUDGEMENTS OF ACCOUNTANTS IN BULGARIA

Summary/Abstract: Nowadays companies’ economic activities are becoming more complex which makes professional decision making process much harder to different parties involved. Financial reporting focus is changing to accounting policies disclosure, accounting estimates and professional judgements as they bring bias into financial statements preparation.The purpose of this paper is to study factors, influencing professional judgements of accountants in Bulgaria in applying the requirements of the International Financial Reporting Standards.These factors are characterized with a diversity, interdependence and complex influence and they should be considered with attention. Most of them are analyzed in the current paper.Some possibilities for efficiency improvement of accountants’ professional judgements in our country are considered based on best international practices, including a new and more active role of Bulgarian higher accounting education (specialized master’s program courses, simulations, etc.).

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