PRACTICAL AND APPLIED ASPECTS OF OFF-BALANCE SHEET REPORTING OF SPENDING COMMITMENTS IN BUDGET ORGANIZATIONS

dc.contributor.author	Dekov, Veselin
dc.date.accessioned	2016-05-18T06:38:17Z
dc.date.available	2016-05-18T06:38:17Z
dc.date.issued	2015
dc.identifier.issn	0861-6604
dc.identifier.uri	http://hdl.handle.net/10610/1399
dc.description.abstract	This article attempts to present the accounting aspect of spending commitments either signed for or immediately fulfilled by budget organizations. These are analysed in the context of changes in the normative base at the beginning of 2014. The author places emphasis on the practical and applied aspects of reporting mechanisms implemented by budget organizations, while at the same time presenting several general cases in the practice.	bg_BG
dc.language.iso	en	bg_BG
dc.publisher	АИ "Ценов"	bg_BG
dc.relation.ispartofseries	1;10
dc.subject	budget	bg_BG
dc.subject	commitments	bg_BG
dc.subject	reporting	bg_BG
dc.subject	budget funds	bg_BG
dc.subject	expenses	bg_BG
dc.title	PRACTICAL AND APPLIED ASPECTS OF OFF-BALANCE SHEET REPORTING OF SPENDING COMMITMENTS IN BUDGET ORGANIZATIONS	bg_BG
dc.type	Article	bg_BG