Search
Now showing items 1-4 of 4
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 ...
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 ...
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 ...