БЪЛГАРСКОТО СЧЕТОВОДНО ЗАКОНОДАТЕЛСТВО ВЪВ ВРЕМЕТО НА ПРОМЕНИТЕ
The Bulgarian Accounting Legislation In Time Of Changes

Author(s): Anton Svrakov
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: accounting legislation; business activity; conceptual framework for financial reporting; international and local accounting standards; users of financial statements;
Summary/Abstract: The paper presents a critical analysis of the Bulgarian accounting legislation in time of changes. This is the time of political and economic changes in the country since the end of 1989 to present day. The aim of the author is to reveal the extent to which the accounting legislation in force, which is undergoing frequent amendments, is adequate to the changes in society, and, in particular, to the business activity in the country for which it exists.

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