IDEAS home Printed from https://ideas.repec.org/a/bpa/journl/v2021y2021i4p1-20id10235.html
   My bibliography  Save this article

Концептуалната Рамка За Финансово Отчитане В Публичния Сектор – Предизвикателство Пред Финансовата Отчетност В Публичния Сектор На България

Author

Listed:
  • проф. д-р Даниела Фесчиян
  • доц. д-р Камелия Савова
  • д-р Радка Андасарова

Abstract

Дейността на публичния сектор е важен фактор за облика на държавата в национален и международен аспект. Счетоводството е основен източник на качествена информация за финансово-имущественото състояние на бюджетните организации в динамика и статика. За целта основополагащ е изборът на приложима счетоводна...

Suggested Citation

  • Проф. Д-Р Даниела Фесчиян & Доц. Д-Р Камелия Савова & Д-Р Радка Андасарова, 2021. "Концептуалната Рамка За Финансово Отчитане В Публичния Сектор – Предизвикателство Пред Финансовата Отчетност В Публичния Сектор На България," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(4), pages 1-20.
    • Handle: RePEc:bpa:journl:v:2021:y:2021:i:4:p:1-20:id:10235
    as

    Download full text from publisher

    File URL: http://www.ides.bg/media/1941/04-2021-df-ks-ra-1.pdf
    Download Restriction: no
    File URL: http://www.ides.bg/e-journal/2021/issue-4/04-2021-df-ks-ra
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Концептуална рамка за финансово отчитане с общо предназначение от организациите от публичния сектор; Международни счетоводни стандарти за публичния сектор; бюджетна организация;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    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:2021:y:2021:i:4:p:1-20:id:10235. 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.