Browsing Статии by Author "Georgieva, Daniela"
Now showing items 1-3 of 3
-
IMPAIRMENT OF NON-CURRENT ASSETS IN PUBLIC SECTOR ORGANISATIONS
Georgieva, Daniela (АИ "Ценов", 2016)The objective of this paper is to present the specific features of non-current assets impairment as an example of the conservatism principle in accounting and valuation through accounting estimates. The paper also reviews ... -
On Some Issues Regarding Non-Publication Of Research And Development Disclosures In The Financial Statements Of Bulgarian Innovative Enterprises
Georgieva, Daniela (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 ... -
R&D Disclosures as Part of the Financial Statements of Bulgarian Innovative Companies
Georgieva, Daniela (Tsenov Publishing House, 2020)The object of analysis of this research paper is mandatory and voluntary R&D disclosures of Bulgarian innovative enterprises. The subject of research is published financial statements, as well as the notes accompanying ...