КОНЦЕПТУАЛНИ ОСНОВИ НА СЧЕТОВОДНАТА ТЕОРИЯ – СЧЕТОВОДНИ ПРАВИЛА
CONCEPTUAL BASIS OF ACCOUNTING THEORY – ACCOUNTING RULES

Author(s): Snejana Bacheva
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting rules; accounting principles; accounting concepts; accounting conventions
Summary/Abstract: At present, although the concept of accounting is required in accounting theory and practice, there is still uncertainty about the substance of the accounting rules, including the need for their introduction and use. The timeliness of the problem is also due to the fact that accounting theory usuallycircumvents or avoids the clarification of their nature, but goes directly to the list of types of accounting principles. This article attempts to answer the question – what are the accounting rules, why they appear, how they are presented, and what they affect.

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