"Scientific research" Almanac

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  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 ... 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 no entirely new framework for accountability of public sector enterprises. This in turn is a prerequisite for insufficient clarity and, in certain cases, a contradiction in the accounting of specific business operations and processes in the budgetary enterprises. The main purpose of this study is to examine the organization of current and periodic accounting in public sector enterprises. The fundamental research thesis that is being defended is that the improvements in the organization of the current and periodic accounting of the activities of the public sector enterprises are a prerequisite for a true and fair presentation of their financial situation. Proof of the presented thesis requires the fulfillment of the stated tasks: to clarify the significance of the process of convergence of the national accounting rules in the public sector with the international accounting legislation; to outline the main theoretical, methodological and practical problems; to offer reasoned opportunities for improving the current and periodic accounting and reporting process in order to better reflect business operations in the public sector enterprises. As a result of the survey, problems, referred by the authors as main problems, have been outlined in relation with the accounting in these enterprises, and argued opportunities for improvement related to the Chart of Accounts of the budgetary organizations and the presentation of the information in the financial statements have been presented.

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  BALANCE SHEET ITEMS OF THE BULGARIAN NATIONAL BANK UNDER THE CONDITIONS OF EU MEMBERSHIP

  The research area of the survey is the balance sheet positions of the BNB, and the subject - the convergent aspects of the BNB balance sheet items for the period 01.2006 to 03.2018. The purpose of the survey is to identify the specifics, under the currency board conditions, as well as the dynamics, trend and risk parameters of the BNB balance ... The research area of the survey is the balance sheet positions of the BNB, and the subject - the convergent aspects of the BNB balance sheet items for the period 01.2006 to 03.2018. The purpose of the survey is to identify the specifics, under the currency board conditions, as well as the dynamics, trend and risk parameters of the BNB balance sheet items, focusing on the currency risk of USD-denominated balance sheet positions and the correlation of these positions with the GDP of Bulgaria. A special focus is placed on currency risk in USD-denominated balance sheet items. The thesis tests the existence of a direct link between dynamics in the BNB balance sheet positions and the growth of GDP, taking into account force majeure factors. The paper has the following tasks: first, study the philosophy and the regulatory framework for the structure of the balance sheet items of the BNB; study trends and dynamics of the balance sheet positions of the BNB for the period 2006-2018; thirdly, the study of the currency risk system and its effect on the balance sheet positions of the BNB; the study of the correlation relations and the influence of the passives on the active positions in the balance sheet of the BNB. Analytical results confirm leadership "risk" status for the item "Cash and cash equivalents ..." (by 61.7% of the variation) in the asset and under "Liabilities to other depositors" the liability (61.7% variation). The final correlation analysis of the relationship between dynamics in capital and liabilities positions and their impact on asset positions places a leading role as a factor of position „Total Liabilities“. The impact of its dynamics is the strongest on „Investments in securities” with a positive correlation from +0.76 and determination coefficient equal to 57.9%.

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