The currency board and the single European currency - the valuations in the accounting

Ivaylo Tonchev ()
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Ivaylo Tonchev: University of Economics Varna, Bulgaria

Economics and computer science, 2022, issue 2, 19-22

Abstract: The aim of the publication is to present opinions of prominent economists, politicians and researchers concerning the policy of introducing the euro in Bulgaria as the main monetary unit. The research method is content analysis of publications from specialized economic publications, from non-specialized publications, interviews of economists, politicians and businessmen. The scope of the research covers specificities of the process of switching from one currency unit to another influenced by policy decisions has a significant impact on the accounting estimates applicable in the financial statements of economic operators. Public attitudes both for introducing and refusing to maintain the currency board are analyzed. The practical implication of the paper concerns new rules that have to be adapted directly relevant to the introduction of the single European currency (EUR). analysis of the control of compliance with labour rights stems from the main objective of this control activity - namely, ensuring the lawful development of labour relations. It is possible only with the actual implementation and strict compliance with labour legislation. The topic is determined by the importance of the issues concerning the legal framework for compliance with labour rights in accordance with the commitments arising from Bulgaria's EU membership. During the research inductive, deductive and descriptive-analytical methods of generalization were applied. In conclusion and as a result of the research, conclusions, summaries and recommendations are made regarding the applicable legislation concerning the issues under consideration.

Date: 2022
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