Capitalization of tangible and intangible assets in non-profit organizations in Bulgaria

Daniela Georgieva

MPRA Paper from University Library of Munich, Germany

Abstract: The report analyzes applicability of the equity capital approach for the acquisition of tangible and intangible assets by non-profit organizations in Bulgaria. Attention is also paid to the accounting of depreciation of the assets. Without any claims of comprehensiveness, the conclusions in the report are based on analysis of accounting and legal literature, Bulgarian national accounting standards, as well as data collected from individual interviews that the author conducted among accountants.

Keywords: non-profit organizations; depreciation; long-lasting assets; capitalization (search for similar items in EconPapers)
JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Date: 2018
New Economics Papers: this item is included in nep-acc and nep-tra
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Published in Synthesis of science and society in solving global problems ISBN 978-3-903115-47-3 (2018): pp. 86-91

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:88655

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