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Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act

Author

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  • Georgieva, Daniela

Abstract

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 existing definitions of the public interest entities and to develop a new one. In addition, the author of the paper aims to analyze the current legal framework regarding the structure and content 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.

Suggested Citation

  • Georgieva, Daniela, 2017. "Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act," MPRA Paper 78015, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:78015
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    File URL: https://mpra.ub.uni-muenchen.de/78015/1/MPRA_paper_78015.pdf
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    More about this item

    Keywords

    non-financial statement; public-interest entities; content; publication; activity report;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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