Принципите на счетоводството в контекста на анализа на финансовите резултати и финансовото състояние на предприятието
Accounting Principles in the Context of the Analysis of Enterprise’s Financial Results and Financial Position

Author(s): Rositsa Ivanova
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Directive; Financial Statements; Accounting Principles; Financial Analysis
Summary/Abstract: In compliance with Directive 2013/34/EC of the European Parliament and of the Council of 26 June 2013, a new Accountancy Act has been adopted in Bulgaria, which is in force from the beginning of 2016. The Act sets out the accounting principles on the basis of which the items stated in the enterprises’ financial statements are recognized and measured. Financial statements should accurately and fairly present the enterprise’s property and financial position, financial results, cash flows, equity and the efficiency of its overall business. This publication studies the issues of accounting principles in the context of the new accountancy legislation. The subject matter of the study is the effect of the accounting principles on the financial results and the financial position of the enterprise.

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