ДОСТЪПЪТ ДО ИНФОРМАЦИЯ – КЛЮЧОВО ПРАВО НА ПОТРЕБИТЕЛИТЕ НА ФИНАНСОВИ ОТЧЕТИ
ACCESS TO INFORMATION – A KEY RIGHT OF USERS OF FINANCIAL STATEMENTS

Author(s): Pavlina Dimitrova
Subject(s): Economy
Published by: Бургаски свободен университет
Keywords: public information; access; reliability; completeness
Summary/Abstract: Access to information is a significant prerequisite for the characterisation of the financial statements of the companies, such as transparent. This paper examines the legal framework governing the right of access. It is clarified two of the quality characteristics of information-the reliability and completeness. There are discussed basic principles related to protection, the right to information, the protection of personal information, ensuring the security of society and the State

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