РАЗВИТИЕ НА ПРИНЦИПИТЕ ПО СЧЕТОВОДСТВО В БЪЛГАРИЯ
DEVELOPMENT OF ACCOUNTING PRINCIPLES IN BULGARIA

Author(s): Miglena Trencheva
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: financial statement; principle; international accounting standards
Summary/Abstract: Due to the increased interest of investors from different countries in the preparation of financial statements, the creation of accounting information had to be regulated internationally. This does not mean that traditions built in different countries should be ignored and denied. This report examines the accounting principles applied by our national law and the similarities / differences with international accounting standards.

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