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Research at Burgas Free University >
3. Списание 'Бизнес посоки' >
2017 Брой 1 BG >
Please use this identifier to cite or link to this item:
http://research.bfu.bg:8080/jspui/handle/123456789/708
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| Title: | ИЗГОТВЯНЕ И ПУБЛИКУВАНЕ НА НЕФИНАНСОВА ДЕКЛАРАЦИЯ СПОРЕД НОРМАТИВНИТЕ ИЗИСКВАНИЯ НА ЗАКОНА ЗА СЧЕТОВОДСТВОТО |
| Other Titles: | PREPARATION AND DISCLOSURE OF NON-FINANCIAL STATEMENT BASED ON THE NEW BULGARIAN ACCOUNTANCY |
| Authors: | Георгиева, Даниела |
| Keywords: | activity report
publication
content
public-interest entities
non-financial statement |
| Issue Date: | 2017 |
| Publisher: | Бургаски свободен университет, 8000 Бургас, бул. "Сан Стефано" №62 |
| Citation: | http://www.bposoki.bg/bg/2017/broy-1 |
| Series/Report no.: | Брой 1;с. 49-59 |
| Abstract: | As a result of a new Bulgarian Accountancy Act, adopted in late 2015, public interest entities must prepare and publish a non-financial statement. The main objective of the paper is to analyze the current legal framework regarding the structure, content and requirements for disclosure of non-financial statement. The main object of the study are public interest entities. The main subject of the paper is the non-financial statement.As a result of a new Bulgarian Accountancy Act, adopted in late 2015, public interest entities must prepare and publish a non-financial statement. The main objective of the paper is to analyze the current legal framework regarding the structure, content and requirements for disclosure of non-financial statement. The main object of the study are public interest entities. The main subject of the paper is the non-financial statement.As a result of a new Bulgarian Accountancy Act, adopted in late 2015, public interest entities must prepare and publish a non-financial statement. The main objective of the paper is to analyze the current legal framework regarding the structure, content and requirements for disclosure of non-financial statement. The main object of the study are public interest entities. The main subject of the paper is the non-financial statement.As a result of a new Bulgarian Accountancy Act, adopted in late 2015, public interest entities must prepare and publish a non-financial statement. The main objective of the paper is to analyze the current legal framework regarding the structure, content and requirements for disclosure of non-financial statement. The main object of the study are public interest entities. The main subject of the paper is the non-financial statement. |
| Description: | В резултат от приетия в края на 2015 година нов Закон за счетоводството е въведено изискването големите предприятия от обществен интерес да изготвят и публикуват нефинансова декларация. Основна цел на разработката е да се направи сравнителен анализ на текущо приложимата европейска и национална нормативна рамка, засягаща въпросите за структурата, съдържанието и изискванията за публикуване на нефинансовата декларация. Основен обект на изследване в разработката са големите предприятия от обществен интерес, а основен предмет на анализ е нефинансовата декларация. |
| URI: | http://research.bfu.bg:8080/jspui/handle/123456789/708 |
| ISSN: | 2367-9247 |
| Appears in Collections: | 2017 Брой 1 BG
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