The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...

Основна цел на разработката е да се очертаят работните задачи, извършвани от оперативните и главни счетоводители в България, като основополагащи за изграждане...

Основна цел на разработката е да се очертаят притежаваните технологични умения на счетоводителите, като основополагащи за изграждане на дигитални компетенции....

In this paper, I discuss how a pandemic affects the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) pandemic. I show that accounting practices or techniques such as fair value accounting, big bath...

The report presents primary data from individual interviews with accountants and managers of small-to-medium sized enterprises operating in Bulgaria. Main task of the paper is to outline and compare the views of the respondents regarding the verbal communication skills of the accountants and the...

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...

According to data published in the Sustainability Index for Central and Eastern Europe and Eurasia, 1579 new associations and 370 foundations are registered in 2016 in Bulgaria. As a comparison in 2015 the newly registered associations are 1463, and the foundations - 306. Being active entities...

A main goal of the report is to analyze disclosed data about intangible and tangible assets, and inventories in the 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...

Цел на настоящото изследване е да се очертаят базовите дигитални компетенции, които счетоводителите следва да притежават при упражняване на професията си....

This paper reviews the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting. The study used the thematic and systematic literature review methodology to analyse the existing literature in forensic accounting research. It was...