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Structure, content and elements of the accounting policies of hotels in Bulgaria

Author

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  • Georgieva, Daniela

Abstract

A main goal of the report is to analyze disclosed data about specific assets and liabilities, revenues and expenditures, in the accounting policies of 20 hotels, offering accommodation and food services at the territory of Republic of Bulgaria. Subject of research are the accepted and applied accounting rules and practices for intangible assets; property, plant and equipment; inventories; depreciation; national and foreign money in cash; employee benefits; leases agreements; receivables and loans, revenues and expenses. For the purposes of the analysis, data from officially published financial statements in the Commercial Register from 2014, 2015 and 2016 were used, as well as information from the official websites of the hotels. The conclusions contributes to better understanding of the accounting approaches of Bulgarian hotels, used for developing and disclosing accounting policies and its elements.

Suggested Citation

  • Georgieva, Daniela, 2018. "Structure, content and elements of the accounting policies of hotels in Bulgaria," MPRA Paper 99253, University Library of Munich, Germany, revised 2019.
    • Handle: RePEc:pra:mprapa:99253
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    File URL: https://mpra.ub.uni-muenchen.de/99253/1/MPRA_paper_99253.pdf
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    More about this item

    Keywords

    accounting policies; accounting policy elements; hotel; disclosure; development;
    All these keywords.

    JEL classification:

    • 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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