Prof. Dimitar Dobrev – on the Basic Accounting Principles

Kameliya Savova
Additional contact information
Kameliya Savova: University of National and World Economy, Sofia, Bulgaria

Ikonomiceski i Sotsialni Alternativi, 2019, issue 3, 108-116

Abstract: Prof. Dimitar Dobrev is a prominent scholar in the field of accounting. 130 years after his birth, his works are still relevant and impor­tant for today’s accounting science, practice and teaching. The principles behind making and presenting accounting information are of fundamental importance. They are subject to scientific research, standartization and regu­lation. They are also interpreted in the works of Prof. D. Dobrev who defines them as fun­damentals for accounting theory and practice. Through thorough examination of their theo­retical and practical nature, he develops the teaching of accounting in our country. Prof. Dobrev views the basic accounting principles in the aspects of the well-established postu­lates of: identical values of actives and pas­sives in the accounting balance; the two-sided display of the capital; accounting calculations as a means for making current accounting in­formation and their relationship with the ac­counting balance in terms of form and content and so on. Prof. D. Dobrev’s works provoke our interest even today. Through his diligence and devotion, Prof. Dimitar Dobrev paves the way for the accounting science, practice and teaching in Bulgaria.

Keywords: basic accounting principles; accounting balance; capital; accounting calculations; agricultural opperations (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.unwe.bg/uploads/Alternatives/10_ISA_br3_2019.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nwe:iisabg:y:2019:i:3:p:108-116

Access Statistics for this article

More articles in Ikonomiceski i Sotsialni Alternativi from University of National and World Economy, Sofia, Bulgaria Contact information at EDIRC.
Bibliographic data for series maintained by Vanya Lazarova ().