"Scientific research" Almanac

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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 ... 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 primarily concern the reporting of lease agreements and their presentation in the lessee’s financial statements. The research objective is to present the main points when applying the IFRS 16 Leases in the lessee’s statements. To achieve the objective the following tasks have been set in the study: Clarifying the need for a new lease accounting standard, outlining the purpose and scope of the standard, establishing the right to lease agreement and distinguishing it from services, and its accounting and presentation in the lessee’s financial statements. Studying and clarifying the main points of IFRS 16 Leases is related to the assumption that knowing them well is a prerequisite for their proper accounting and presentation in the financial statements and hence raising their credibility. The results achieved in the course of the study are mainly of a practical nature and can be used when applying this new accounting standard in Bulgarian accounting practice.

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  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 ... 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 necessitates the availability of clear technological provisions regarding the issue of proofs of origin by the Union and the verification of such proofs provided by beneficiary countries. The study aims to assess the feasibility of the free trade agreements between the EU and third countries in our country and thus define and justify the specific characteristics of the customs procedures with regard to the origin of imported goods. This aim has been achieved through: First. Assessment of the free trade agreements between the EU and third countries in terms of their importance; Second. Assessment of the relevance of the European free trade agreements for the Republic of Bulgaria; Third. Discussing the specific characteristics of the main customs procedures for control of the origin of the goods. The main research thesis is that the provisions of free trade agreements and the related origin of imported goods are the main subject of customs control and, as being such, they have a significant impact on the foreign trade relations of our country. As a result of the study, the importance of EU free trade agreements with third countries has been justified by the position of the customs control carried out in the Republic of Bulgaria. The foreign trade relations of our country have been analyzed and conclusions have been drawn as to the extent to which the Bulgarian business benefits from the possible customs preferences based on the origin of the goods.

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