УСЪВЪРШЕНСТВАНЕ НА МОДЕЛА ЗА СЧЕТОВОДНО ОТЧИТАНЕ НА ФИНАНСОВИТЕ АКТИВИ В ПУБЛИЧНИЯ СЕКТОР
IMPROVING THE MODEL OF ACCOUNTING FOR PUBLIC SECTOR FINANCIAL ASSETS

Author(s): Ventsislav Vechev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: budget organizations; financial assets; receivables; financial instruments
Summary/Abstract: The paper presents the author's ideas related to the problems of accounting for financial assets in budgetary enterprises, as well as presents opportunities for improving the adopted accounting practice.The aim is to achieve, through the problems identified and the proposals made, to increase the quality of accounting information and the transparency of financial statements prepared by budget organizations.

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