Вариативни подходи на третиране на финансовите отчети – оценки, представяне, превенции на измами
Variable Approaches to the Treatment of Financial Statements - Evaluation, Presentation and Fraud Prevention

Author(s): Stoyan Stoyanov, Kameliya Savova, Atanaska Filipova-Slancheva, Nikolina Nikolova, Iavor Bachev, Galina Vasileva
Subject(s): Economy, National Economy, Public Finances, Accounting - Business Administration, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: financial statements; accounting standards; fraud prevention; non-financial enterprises; banking; insurance; pension and public sectors enterprises
Summary/Abstract: The collective monograph "Variable approaches to the treatment of financial statements - evaluation, presentation and fraud prevention" is the result of a research project funded by the University of National and World Economy - Sofia, Bulgaria. The topic of financial statements and fraud prevention is presented in a summarized and comprehensive format through the information in them about enterprises in different sectors of the economy - non-financial (business), banking, insurance, pensions and budget. This satisfies the needs of anyone who has an interest in the cognitive, standardized and legal nature of general purpose financial statements of enterprises, banks, insurance and pension companies, organizations in the public sector. The opportunities for misleading and misuse of the information in the financial statements are the basis for the presentation of theoretical and applied research on the prevention of fraud risks. The collective monograph "Variable approaches to the treatment of financial statements - valuation, presentation and fraud prevention" presents the achieved development of accounting in Bulgaria in separate sectors of the economy and the degree of harmonization with regulations and standards of the European continental accounting system. The need for a developed research project is a result of the increased interest of the public, the media, specialized government institutions and the professional community to the problems of presenting financial statements and possible fraud through the information in them. The results of the research were provided and discussed with experts from the Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, the University Center for Standardization, Analysis and Audit of Financial Statements – UNWE, and other specialized institutions.

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