Нови моменти в Mеждународните стандарти за финансово отчитане (МСФО) от 01.01.2023 г.
New Changes in International Financial Reporting Standards (IFRS) from 01.01.2023

Author(s): Nikolay Yovchev
Subject(s): Politics / Political Sciences, Politics, Economy, Supranational / Global Economy, Financial Markets, Fiscal Politics / Budgeting, Accounting - Business Administration, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting standards; IFRS; IAS; financial statements
Summary/Abstract: The changes to IAS/IFRS that came into effect on 01.01.2023 and that entities need to reflect are fundamental to understanding financial statements. Improving the communication of financial reporting has been a central theme of the IASB's standard-setting and improvement work in recent years. In this paper I aim to clarify these amendments so that their practical application becomes clearer. The objective of the study is to assist preparers in deciding what accounting policy information to disclose in financial statements. An attempt is made to provide clarity on the main points in the changes that have occurred in the standards and requirements of IFRS.

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