Accounting Interpretation of Concession Rights in the Republic of Bulgaria - Topical Issues

• Autorzy: Rumiana Pozharevska , Maria Markova

Warianty tytułu

Ujęcie koncesji w księgach rachunkowych i sprawozdaniach przedsiębiorstw w Bułgarii

• Języki publikacji: EN

Abstrakty

EN

The subject of this paper covers the topical problems for the Republic of Bulgaria on the recognition, presentation and disclosure of concession rights and transactions for accounting purposes. The issues identified by the authors have a regulatory, theoretical character and concern their practical application. The aspects studied within this paper are: recognition of concession rights as intangible assets and their positioning in the total amount of assets of concessionaire enterprises; requirement and readiness for disclosure of information relating to concession agreements. The authors seek to suggest solutions in the specified directions. (original abstract)

Artykuł obejmuje zagadnienia i problemy istotne w Bułgarii, związane z pomiarem i ujmowaniem koncesji w księgach rachunkowych oraz prezentacją w sprawozdaniach finansowych. Wnioski mają wymiar zarówno teoretyczny, jak i praktyczny. Autorzy starali się wypracować rozwiązania mające na celu właściwą prezentację tych praw, uwzględniając zarówno wymagania użytkowników informacji, jak i regulacje prawne. (abstrakt oryginalny)

Słowa kluczowe

EN

Accounting; Accounting books; Concessions; Financial statements

PL

Rachunkowość; Księgi rachunkowe; Koncesje; Sprawozdanie finansowe

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2015
• Tom: 84
• Numer: nr 140
• Strony: 181--193

Twórcy

autor

Rumiana Pozharevska

• University of National and World Economy, Sofia

autor

Maria Markova

• University of National and World Economy, Sofia

Bibliografia

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Identyfikatory

DOI

10.5604/16414381.1173927