statements prepared based on applicable accounting standards are mainly aimed at external users of information and presents the …

National Accounting Standards (NAS) adopted for implementation in the Republic of Bulgaria in this period. We have found that … three main differences that lead to related differences in accounting for goodwill. These differences should not be taken …

English Abstract: The object of this publication is the existing regulations in international accounting standards in … goodwill accounting we express opinion that the choice of method for assessing the NCI has important implications for the …

specifics of the hotel product and the state of the management accounting in hotels. On this basis is substantiated the … necessity management accounting and information systems in the hotels to be anteriorly adapted and developed in relevance with …

opportunities for accounting of the assets and liabilities resulting from these contracts. The contracts, as well as the WSS … analysis of their economic nature and under the requirements of the International Accounting Standards, a model of accounting …

directors and chief executives of companies as the main determinants in recognizing accounting impairment of goodwill. There is … amount of management bonuses. The current methodology for impairment of goodwill shows that, to a significant extent, the …

English Abstract: The purpose of this article is to review and analyze existing practices in the accounting regulation … of post-reputation accounting as one of the major problems in the field of accounting harmonization by not aiming to … for changing the regime in subsequent accounting for goodwill …