Съдържателни Аспекти На Счетоводната Политика На Сдружения В България От Гледна Точка На Ползвателите На Документа[Content of the accounting policies of Bulgarian non-profit associations from user's point of view]

According to data published in the Sustainability Index for Central and Eastern Europe and Eurasia, 1579 new associations and 370 foundations are registered in 2016 in Bulgaria. As a comparison in 2015 the newly registered associations are 1463, and the foundations - 306. Being active entities at the economic life of our country, not only the number of foundations and associations is increasing, but also the range of their business and non-profit activities are expanding. In this respect, non-profit organizations are involved in the political, economic, spiritual, cultural and social life of Bulgaria. Such an idea undoubtedly has a direct impact on the accountability of these activities. As an appendix to the financial statements, accounting policies provide information regarding the accounting methodology used for preparing the statements and hence are essential for the purposes of interpreting the data by the users. The accounting policies must ensure that the information they contain is cautious, reliable, neutral and impartial. Due to the possibility of certain conflicts of interest between the needs of different users, the data written inside the document is not as transparent and comprehensible as it should be. Based on that a main goal of the report is to present data analysis regarding the main content components of the document and their importance based on the user’s point of view. The subject of the study is the content of the accounting policy of Bulgarian associations. The methodology used for the analysis is a survey conducted among target groups related to the activities of the associations. The data collection period covers the months July 2018 - August 2018. For the analysis of the data, the programs SPSS, ver. 16.0/2007, as well as Microsoft Office Excel 2013 are used. The results from the questionnaire are based on the methods of mathematical statistics. The study of statistical relations and dependencies is done on the basis of a Chi square - analysis (χ2). Cramer’s (V) coefficient is used to measure the strength between the nominal variables. The author’s hypothesis is that users are not aware of the role, functions, and purposes of the accounting policies. In this respect the information they expect to find out in the document is irrelevant to the essence of the accounting policy. The results of the survey would help for better understanding of the accounting policy of associations, its structure and expected content components.