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Capitalization of tangible and intangible assets in non-profit organizations in Bulgaria

Author

Listed:
  • Georgieva, Daniela

Abstract

The report analyzes applicability of the equity capital approach for the acquisition of tangible and intangible assets by non-profit organizations in Bulgaria. Attention is also paid to the accounting of depreciation of the assets. Without any claims of comprehensiveness, the conclusions in the report are based on analysis of accounting and legal literature, Bulgarian national accounting standards, as well as data collected from individual interviews that the author conducted among accountants.

Suggested Citation

  • Georgieva, Daniela, 2018. "Capitalization of tangible and intangible assets in non-profit organizations in Bulgaria," MPRA Paper 88655, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:88655
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    More about this item

    Keywords

    non-profit organizations; depreciation; long-lasting assets; capitalization;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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