Нетекущите активи в счетоводната система на България след Освобождението до установяване на държавна планова икономика
Non-Current Assets in the Accounting System of Bulgaria after the Liberation until the Establishment of a State Planned Economy

Author(s): Kameliya Savova
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: non-current assets; accounting system; European model
Summary/Abstract: The study presents opinions on the nature of the accounting system. The objective connection of the accounting system with the economic reality differentiates its functioning model. In the historical development of Bulgaria, three models of the accounting system have been formed. The study presents the creation of accounting information on non-current assets in the period after the Liberation until the establishment of a centralized planned economy in the country. The economic operations for acquisition, depreciation, sale, restoration, maintenance and operation of tangible and intangible fixed assets are considered. A comparative analysis was made with the current methodology for accounting of non-current assets, according to the National Accounting Standards. The result is established similarities and partial differences in the applied approaches in the accounting interpretation of non-current assets of the enterprise.

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