Подреждане по Тема "financial statements"
Показване на публикации 1-11 от 11
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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 ... -
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 ... -
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, ... -
On Some Issues Regarding Non-Publication Of Research And Development Disclosures In The Financial Statements Of Bulgarian Innovative Enterprises
(Tsenov Publishing House, 2021)The paper presents the results of a survey carried out by the author among practising accountants in Bulgaria regarding the publication of research and development (R&D) disclosures in the financial statements of innovative ... -
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 ... -
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 ... -
Related Party Disclosures – A Precondition For Improving The Transparency Of The Financial Statements Of Commercial Banks In Bulgaria
(Tsenov Publishing House, 2023)The specific nature of transactions between banking institutions and parties related thereto implies that such institutions have higher exposures to various types of risk (credit, interest, liquidity, market, etc.). This ... -
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 ... -
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 ... -
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 ... -
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 ...