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.

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: non-financial statement, public-interest entities, content, publication, activity report
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M48 - Government Policy and Regulation

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