Закономерности и проблеми на съвременната счетоводна нормативна уредба на Р България
Regularities and Problems of the Modern Accounting Legislation of the Republic of Bulgaria

Author(s): Rumiana Pojarevska, Snejana Bacheva
Subject(s): Economy, Micro-Economics, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting; normative framework; organization of accounting in the Republic of Bulgaria
Summary/Abstract: The object of study in this article is the accounting normative and regulatory framework of the Republic of Bulgaria for the period 1990-2021, in the context of the possibilities for its dynamic harmonization. The purpose of the study is based on the experience gained over the past thirty years in the field of national accounting framework, to outline existing patterns, to identify trends and problem areas in the field of accounting legislation in order to improve the organization of national accounting, in the context of its updating.

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