IDEAS home Printed from https://ideas.repec.org/a/bpa/journl/v2020y2020i2020p1-34id7743.html
   My bibliography  Save this article

Новите Мсфо 9 И Мсфо 16: Предизвикателства И Ранни Ефекти От Прилагането Им В Част От Българските Предприятия За Периода 2017 – 2018 Година

Author

Listed:
  • Проф. д-р ФАНЯ ФИЛИПОВА
  • Гл. ас. д-р АТАНАС АТАНАСОВ
  • Гл. ас. д-р РЕНИ ПЕТРОВА
  • Гл. ас. д-р РУМЯНА МАРИНОВА

Abstract

Целта на тази студия е да се проучат ранните ефекти от прилагането на МСФО 9 и МСФО 16. Анализирани са най-дискусионните проблеми, произтичащи от новия модел на очакваната кредитна загуба и балансовия подход за отчитане и представяне на оперативен лизинг. Обсъждат се концептуалните основания на тези...

Suggested Citation

  • Проф. Д-Р Фаня Филипова & Гл. Ас. Д-Р Атанас Атанасов & Гл. Ас. Д-Р Рени Петрова & Гл. Ас. Д-Р Румяна Маринова, 2020. "Новите Мсфо 9 И Мсфо 16: Предизвикателства И Ранни Ефекти От Прилагането Им В Част От Българските Предприятия За Периода 2017 – 2018 Година," ICPA Articles, Institute of Certified Public Accountants, vol. 2020(2020), pages 1-34.
    • Handle: RePEc:bpa:journl:v:2020:y:2020:i:2020:p:1-34:id:7743
    as

    Download full text from publisher

    File URL: http://www.ides.bg/media/1836/03-g-2020-ff-aa-rp-rm.pdf
    Download Restriction: no
    File URL: http://www.ides.bg/e-journal/2020/issue-2020/03-g-2020-ff-aa-rp-rm
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bpa:journl:v:2020:y:2020:i:2020:p:1-34:id:7743. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: BSH (email available below). General contact details of provider: https://www.ides.bg .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.