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Изследване Нагласите На Професионалната Счетоводна Общност В България Относно Счетоводното Отчитане На Финансовите Резултати

Author

Listed:
  • Вера Петрова

    (Стопанска академия "Д.А.Ценов")

Abstract

Настоящата разработка насочва вниманието към практикоприложния аспект на отчитането на финансовите резултати. Представени са резултатите от проведено проучване на нагласите на професионалната счетоводна общност в България в тази връзка. Отговорите на респондентите са детайлно анализирани, като резултатите са онагледени с богат графичен материал. Изведени са основните практикоприложни тенденции в областта на отчитането на финансовите резултати.

Suggested Citation

  • Вера Петрова, 2017. "Изследване Нагласите На Професионалната Счетоводна Общност В България Относно Счетоводното Отчитане На Финансовите Резултати," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 13(13 Year 2), pages 351-372.
  • Handle: RePEc:dat:almphd:v:13:y:2017:i:13:p:351-372
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    More about this item

    Keywords

    финансов резултат; практикоприложни аспекти на отчитане;

    JEL classification:

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

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