statements, accounting policies provide information regarding the accounting methodology used for preparing the statements and … hence are essential for the purposes of interpreting the data by the users. The accounting policies must ensure that the … document and their importance based on the user’s point of view. The subject of the study is the content of the accounting …

accounting policies of 20 hotels, offering accommodation and food services at the territory of Republic of Bulgaria. Subjects of … research are the accepted and applied accounting rules and practices regarding the analyzed assets. For the purposes of the …

innovation the intangible asset must be properly valued and priced. It is mainly associated with the proper accounting of the … expenditures within the scope of R&D. The thesis that the author advocate is that for the proper accounting of the intangible asset … main objective of the paper is to distinguish the activities within the scope of R&D, by a comparison of the accounting …