Финансовият анализ в контекста на новото счетоводно законодателство в България
Financial Analysis in the Context of the New Accountancy Legislation in Bulgaria

Author(s): Rositsa Ivanova
Subject(s): Economy, Law, Constitution, Jurisprudence, National Economy, Accounting - Business Administration, EU-Legislation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Directive; Financial Analysis; Information; Financial Statements; Methodology
Summary/Abstract: At the end of July 2015, a draft of new Accountancy Law was submitted to the National Assembly of the Republic of Bulgaria. The bill should be adopted and enforced as from 01.01.2016. The bill is aimed at introducing the provisions of Directive 2013/34/ЕС of the European Parliament and of the Council of 26.06.2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings in the national accountancy legislation. This report highlights the provisions of the draft of new Accountancy Law that transpose the European accountancy rules in the country. The report further studies the methodology for financial analysis of undertakings in the context of the new accountancy rules of Directive 2013/34/ЕС. The objective is to develop theoretically justified, clear and applicable methodology for financial analysis based on the information contained in the undertakings’ financial statements.

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