IMPACT OF THE IMPROVEMENTS OF THE FINANCIAL REPORTING ON ENTERPRISES IN THE TRANSPORT SECTOR

Magdalena Petrova-Kirova

Scientific paper ID 1319 : 2016/3

IMPACT OF THE IMPROVEMENTS OF THE FINANCIAL REPORTING ON ENTERPRISES IN THE TRANSPORT SECTOR

Magdalena Petrova-Kirova

By introducing the ments of the accounting Directive 2013/34/EU, a necessity of significant developments in the Bulgarian accounting legislation appeared. As a result of this, a new Accountancy Act was developed which has been applied since 01.01.2016. As a consequence of the amendment in the regulations, new categories of enterprises are established according to which the companies are given the opportunity to organize their own financial reporting in accordance with the Bulgarian accounting legislation proceeding from the International Financial Reporting Standards (IFRS) by applying the usage of the National Accounting Standards (NAS).

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счетоводна базанормативна уредбакатегории предприятия критерии за категоризиране финансово отчитанеbasis of accounting regulations categories of enterprises criteria for categorizing financial reportingMagdalena Petrova-Kirova

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