PREPARATION AND DISCLOSURE OF NON-FINANCIAL STATEMENT BASED ON THE NEW BULGARIAN ACCOUNTANCY


Author: Daniela Georgieva (International Business School )

Keywords: non-financial statement, public-interest entities, content, publication, activity report

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 current legal framework regarding the structure, content and requirements for disclosure 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.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 current legal framework regarding the structure, content and requirements for disclosure 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.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 current legal framework regarding the structure, content and requirements for disclosure 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.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 current legal framework regarding the structure, content and requirements for disclosure 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.

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