Munich Personal RePEc Archive

Structure, content and elements of the accounting policies of hotels in Bulgaria

Georgieva, Daniela (2018): Structure, content and elements of the accounting policies of hotels in Bulgaria. Published in: Research, development and education in tourism, Cambridge scholars publishing , Vol. 1, (2019): pp. 162-180.

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Abstract

A main goal of the report is to analyze disclosed data about specific assets and liabilities, revenues and expenditures, in the accounting policies of 20 hotels, offering accommodation and food services at the territory of Republic of Bulgaria. Subject of research are the accepted and applied accounting rules and practices for intangible assets; property, plant and equipment; inventories; depreciation; national and foreign money in cash; employee benefits; leases agreements; receivables and loans, revenues and expenses. For the purposes of the analysis, data from officially published financial statements in the Commercial Register from 2014, 2015 and 2016 were used, as well as information from the official websites of the hotels. The conclusions contributes to better understanding of the accounting approaches of Bulgarian hotels, used for developing and disclosing accounting policies and its elements.

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