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Pages: 10
Price: 3 Points

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  • LEASE AGREEMENTS IN LESSEES’ FINANCIAL STATEMENTS ACCORDING TO IFRS 16 LEASES

    A main requirement in financial statements is to faithfully present the information about their elements. This also applies to financial information regarding a lease. After the adoption of IFRS 16 Leases and its entry into force on January 1, 2019, it is of paramount importance to know and apply its requirements. The changes in this Standard ...

  • APPLICATION OF THE EUROPEAN FREE TRADE AGREEMENTS WITH THIRD COUNTRIES AND THEIR IMPORTANCE FOR THE POSITION OF CUSTOMS CONTROL IN BULGARIA

    Goods origin should be regarded as a complex economic category, which, from a customs perspective, predetermines the existence of specific control guidelines. The variety of free trade agreements between the EU and third countries introduces a number of requirements, the compliance of which must be verified by the customs authorities. This ...

  • CURRENT PROBLEMS IN THE ORGANIZATION OF ACCOUNTING IN THE PUBLIC SECTOR

    In the accounting legislation in the sphere of the public sector in our country conceptual amendments have been made, which has reflected on the overall organization of the accounting process in the budgetary organizations. However, these changes affect individual aspects of the budgetary organizations' accounting, which is why there is currently ...