Общото и особеното в счетоводната политика на юридическото лице с нестопанска цел
General and Special in the Accounting Policy of the Non-Profit Legal Entity

Author(s): Atanas Atanasov
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting; accounting policy; non-profit legal entity; non-profit enterprise
Summary/Abstract: The paper outlines and argues the general characteristics and peculiarities of the accounting policy of the non-profit legal entity. Emphasis is placed on the normative regulations, the content and the scope of the individual accounting policy as a basic internal normative document for each enterprise, incl. and for the non-profit legal entity in the effective (fully) construction and operation of its accounting system. In conclusion, the study concludes that the outlined characteristics and features undoubtedly predetermine the fundamental and important role of accounting policy for any non-profit legal entity.

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