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Please use this identifier to cite or link to this item: http://research.bfu.bg:8080/jspui/handle/123456789/361

Заглавие: За счетоводната политика в стопанските предприятия и нейните съставители
Други Заглавия: About accounying policy in business enterprise and its decisionmakers
Автори: Nikolova-Raleva, Gergana
Ключови Думи: accounting policy
quality of accounting information
Issue Date: 2012
Издател: Бургаски свободен университет, 8000 Бургас, бул. "Сан Стефано" №62
Серия/Отчет но.: TOM XXVII;str-91
Резюме: In this paper an attempt is made to highlight the importance of the accounting policy as part of the overall management policy of a business enterprise. The basic requirements, presented in a normative way, for the accounting policy-makers are defined. We believe that the differentiation of individuals, making and applying the accounting policy adopted in an enterprise, will contribute primarily to: improve the quality of the received accounting information on the property and financial status of the enterprise, its expenditure and incomes, its cash flows, the changes in its capital and the established financial result; differentiate the responsibilities of individuals involved in making and applying the accounting policy of an enterprise.
Описание: Годишник на БСУ 2012 том XXVII
URI: http://research.bfu.bg:8080/jspui/handle/123456789/361
ISSN: 1311-221-X
Appears in Collections:2012

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