ON INNOVATIONS AND CREATIVITY IN ACCOUNTING

Valentina Staneva

Scientific paper ID 981 : 2014/3

ON INNOVATIONS AND CREATIVITY IN ACCOUNTING

Valentina Staneva

Contemporary accounting s the application of different accounting techniques, approaches and methods of analysis, evaluation and control of the various economic facts, events and processes, used depending on the development of public economic relations. Following the latest trends and directions in the development of accounting creates conditions for usage of new creative and innovative approaches,practically possible for application due tothechanges introduced in international accounting standards over the past few years.After the exhaustion of the possibilities of change in implemented accounting policy, creativity and innovation in accounting can be manifest in the changes of accounting estimates appliedin the financial statements of enterprises.

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иновации креативност финансов отчет счетоводна политика счетоводна приблизителна оценка.innovations creativity financial statement accounting policy accounting estimateValentina Staneva

BIBLIOGRAPHY

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