КОНЦЕПТУАЛНИ РАЗЛИЧИЯ ПО ПРИЛАГАНЕТО НА СЧЕТОВОДНА ПОЛИТИКА В ПРЕДПРИЯТИЯТА ОТ НЕФИНАНСОВИЯ И ПУБЛИЧНИЯ СЕКТОР
CONCEPTUAL DIFFERENCES REGARDING THE APPLICATION OF ACCOUNTING POLICY IN ENTERPRISES OF THE NON-FINANCIAL AND PUBLIC SECTOR

Author(s): Valentina Staneva, Hristo Stanev
Subject(s): Economy
Published by: Сдружение „Академия за иновации и устойчивост“
Keywords: accounting policy; non-financial sector; public sector; financial statements
Summary/Abstract: The harmonization of the accounting legislation of the Republic of Bulgaria with that applicable in the European Union is reflected by the Public Finance Act and the Accountancy Act. The aim of the present study is to analyze and present the conceptual differences in the accounting policy implementation in the non-financial and public sector enterprises, in accordance with the latest changes in the accounting legislation of the Republic of Bulgaria.

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