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Now showing items 1-9 of 9
ПРЕДИЗВИКАТЕЛСТВА ПРЕД СЧЕТОВОДСТВОТО ВЪВ ФИНАНСОВАТА СИСТЕМА
(АИ "Ценов", 2011)
Непрекъснато нарастващите изисквания към създаваната счетоводна информация за дейността на всяко предприятие е водещ мотив за търсеното на теоретично обосновани и практически приложими решения, свързани с решаването на ...
НОВИТЕ МОМЕНТИ В СЧЕТОВОДНОТО ЗАКОНОДАТЕЛСТВО
(АИ "Ценов", 2016)
Счетоводството е информационна система, която единствено създава информация за финансовото състояние, ефективността от дейността, измененията във финансовото състояние и паричните потоци на предприятието. Всичко това ...
UP-TO-DATE ISSUES RELATED TO APPLYING THE NEW ACCOUNTANCY ACT
(АИ "Ценов", 2016)
The application of Directive 2013/34/EU of the European Parliament and of the Council on annual financial statements, consolidated financial
statements, and related reports of certain types of undertakings 2 required the ...
PRACTICAL ASPECTS OF FINANCIAL CONTROLLING IN A COMPANY
(Tsenov Publishing House, 2018)
Financial controlling facilitates the managers of companies in making the right managerial decisions. The process of controlling includes planning, control and analysis. Planning is associated with setting goals and ...
COMPLETENESS AND TIMELINESS OF THE ANNUAL FINANCIAL STATEMENTS PUBLISHED BY BULGARIAN ENTERPRISES
(Tsenov Publishing House, 2017)
The information presented in the financial statements must share certain characteristics so as to be useful to primary users. Not infrequently, in Bulgarian reporting practice, it is easy to note inconsistencies in the ...
PROFESSIONAL COMPETENCE FOR USING ACOUNTING ESTIMATES IN CORPORATE FINANCIAL STATEMENTS
(Tsenov Publishing House, 2018)
The IAS adopted in Bulgaria following its accession to the European Union introduced some new terms in the field of accounting, such as “accounting policy”, “accounting estimate”, and “accounting error”. Generally, the ...
ПРОБЛЕМИ НА ОПОВЕСТЯВАНЕТО НА ИНФОРМАЦИЯТА ВЪВ ФИНАНСОВИТЕ ОТЧЕТИ НА БАНКИТЕ И БЮДЖЕТНИТЕ ПРЕДПРИЯТИЯ
(АИ "Ценов", 2010)
Information support of investment decisions is a key problem for all business entities. Today, under the conditions of deepening economic crisis it is even more topical. With Bulgaria’s accession to the European Union the ...
GUIDELINES FOR ANALYSING THE FINANCIAL STATEMENTS OF BULGARIAN PUBLICLY TRADED INSURANCE COMPANIES
(АИ "Ценов", 2016)
Financial statements provide information necessary to analyse
and assess the financial position of publicly traded companies. Information users include a wide range of entities, such as creditors, suppliers, customers,investors, ...
FINANCIAL STATEMENTS REPORTING AS A TOOL FOR MANIPULATING THE PERCEPTION OF ACCOUNTING INFORMATION
(АИ "Ценов", 2016)
Financial statements must present the property, financial position,
and performance of entities truly and honestly. Managers, however, may influence users’ perception of information by altering the manner in which this ...