Munich Personal RePEc Archive

Capitalization of tangible and intangible assets in non-profit organizations in Bulgaria

Georgieva, Daniela (2018): Capitalization of tangible and intangible assets in non-profit organizations in Bulgaria. Published in: Synthesis of science and society in solving global problems No. ISBN 978-3-903115-47-3 (2018): pp. 86-91.

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Abstract

The report analyzes applicability of the equity capital approach for the acquisition of tangible and intangible assets by non-profit organizations in Bulgaria. Attention is also paid to the accounting of depreciation of the assets. Without any claims of comprehensiveness, the conclusions in the report are based on analysis of accounting and legal literature, Bulgarian national accounting standards, as well as data collected from individual interviews that the author conducted among accountants.

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