МЯСТО И РОЛЯ НА СЧЕТОВОДНИТЕ СТАНДАРТИ В РАЗВИТИЕТО НА „ФИНАНСОВОТО СЧЕТОВОДСТВО“
Placement And Role Of The Accounting Standards In Developing Of “Financial Accounting”

Author(s): Minko Velkov
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: accounting standard; financial accounting; managerial accounting; financial statements; statistics activities statements; disclosures;
Summary/Abstract: In the examined scheme, describing the process of registration and reporting of accounting information, two information circles are outlined presenting two kinds of accounting – financial and managerial. They are organized on a single information data base, as it is the general ledger. The expansion of the information data base is bound by four factors. The main factor is the accounting legislation and, especially, the accounting standards, building the basis of the regulated – “Financial” – accounting.

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