За някои особености при текущото счетоводно отчитане на дългови финансови инструменти като инвестиционни носители
About Certain Features in the Accounting of Debt Financial Instruments as Investment Carriers

Author(s): Atanas Atanassov
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting; debt financial instruments; accounting system; enterprise-investor
Summary/Abstract: The paper presents some features of the current accounting of debt financial instruments as investment carriers. Possibilities for use of specific accounts are analyzed, which should be provided (included) in the individual chart of accounts of the given accounting unit in order to correctly and accurately organize the accounting process. Substantive and restrictive aspects of debt instruments are characterized as reporting objects in the context of the requirements of the applicable accounting standards. In conclusion, it is summarized that debt financial instruments as investment carriers are a specific reporting category, which requires the necessary adequate organization in the accounting of each investor company in order to be properly accounted for.

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