Munich Personal RePEc Archive

Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act

Georgieva, Daniela (2017): Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act. Published in: Bulgarian journal of business research , Vol. 1/2017, No. (22) Year XII : pp. 31-39.

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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 existing definitions of the public interest entities and to develop a new one. In addition, the author of the paper aims to analyze the current legal framework regarding the structure and content 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.

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