Единния европейски електронен формат на финансовите отчети – предопределеност и предизвикателство за одиторите
European Single Electronic Format – а Challenging Change for Auditors

Author(s): Iavor Bachev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: financial statements; preparation; ESEF
Summary/Abstract: From 1.01.2020 all public companies in Bulgaria are obliged to prepare and submit their financial statements following the the European Single Electronic Format (ESEF). In this report, an attempt will be made to define what necessitated this change. and what will be the challenges related to this change for the auditors in Bulgaria.

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