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Актуални Аспекти На Счетоводната Политика В Нефинансовите Предприятия

Author

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  • Кирил Иванов Лучков

Abstract

Счетоводната политика се определя като съвкупност от конкретни принципи, установени правила и практики за текущо и периодично счетоводно отчитане на елементите на финансовите отчети (в т.ч. активи, пасиви, собствен капитал, приходи и разходи). Нейното съдържание трябва да бъде съобразено с изискванията...

Suggested Citation

  • Кирил Иванов Лучков, 2021. "Актуални Аспекти На Счетоводната Политика В Нефинансовите Предприятия," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(4), pages 1-16.
  • Handle: RePEc:bpa:journl:v:2021:y:2021:i:4:p:1-16:id:10237
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