КОНЦЕПТУАЛНА РАМКА - РАЗВИТИЕ И ПРОБЛЕМИ
Conceptual Framework – Development And Problems

Author(s): Snejana Bacheva, Roumiana Pozharevska
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: conceptual framework; accounting standards; accounting principles; reporting elements;
Summary/Abstract: The report attempts to highlight the key points in the development of the Conceptual Framework. A parallel is made in the development of the conceptual framework and the regulatory accounting base in Bulgaria. Differences and problem areas are outlined on this basis. The subject of consideration will be the applicable Accounting Act, Accounting Standards and Conceptual Frameworks of 2010 and 2018.

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