UP-TO-DATE ISSUES RELATED TO APPLYING THE NEW ACCOUNTANCY ACT

dc.contributor.author	Alexandrov, Stanislav
dc.date.accessioned	2017-03-07T07:03:10Z
dc.date.available	2017-03-07T07:03:10Z
dc.date.issued	2016
dc.identifier.issn	0861-6604
dc.identifier.uri	http://hdl.handle.net/10610/3094
dc.description.abstract	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 introduction of some changes in current accounting regulations in Bulgaria. This paper focuses on issues related to applying the new Accountancy Act and some of the contradictions which have arisen as a result.	bg_BG
dc.language.iso	en	bg_BG
dc.publisher	АИ "Ценов"	bg_BG
dc.relation.ispartofseries	2;2
dc.subject	accounting	bg_BG
dc.subject	Accountancy Act	bg_BG
dc.subject	categories of entities	bg_BG
dc.subject	applicable accounting standards	bg_BG
dc.subject	financial statements	bg_BG
dc.title	UP-TO-DATE ISSUES RELATED TO APPLYING THE NEW ACCOUNTANCY ACT	bg_BG
dc.type	Article	bg_BG