ФИНАНСОВАТА ОТЧЕТНОСТ НА ПРЕДПРИЯТИЯТА ОТ СЕКТОРА НА ХОТЕЛИЕРСТВОТО В ПРОМЕНЯЩАТА СЕ РЕГУЛАТОРНА СРЕДА
FINANCIAL REPORTING OF ENTERPRISES FROM THE HOTEL INDUSTRY IN THE CURRENT REGULATORY ENVIRONMENT

Author(s): Borislav Boyanov
Subject(s): Social Sciences, Economy
Published by: Международно висше бизнес училище
Keywords: simplifying; financial reporting; hotel industry
Summary/Abstract: Nature, causes, and manifestations of processes to ease and optimize financial reporting under the impact of changes in the regulatory environment are examined in this paper. The main directions of the simplification of the financial reporting of the enterprises in the hotel industry in Bulgaria are presented. The most significant efforts of the leading accounting professional organizations and regulatory institutions internationally are summarized. In conclusion, the main benefits of simplifying the financial reporting of hoteliers in line with current regulatory and economic conditions are drawn.

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