Scientific paper ID 66 : 2006/1

At present the progress of our economy, like a priority number 1 for Bulgaria is our admittance in European union. From this process of admittance follows a number of considerable tasks before our accounting system and before those who apply it. The fundamental base from composing and presenting the financial report to the aerocompany is applaing the international standards for the financial reports. Nowadays, when our accounting system is entirely built on renovate normative base, the same is in position to facilitate the preparation of our state for membership in European union.