Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act

Daniela Georgieva

MPRA Paper from University Library of Munich, Germany

Abstract: As a result of a new Bulgarian Accountancy Act, adopted in late 2015, public interest entities must prepare and publish a non-financial statement. The main objective of the paper is to analyze the existing definitions of the public interest entities and to develop a new one. In addition, the author of the paper aims to analyze the current legal framework regarding the structure and content of non-financial statement. The main object of the study are public interest entities. The main subject of the paper is the non-financial statement.

Keywords: non-financial statement; public-interest entities; content; publication; activity report (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2017-02
New Economics Papers: this item is included in nep-acc and nep-tra
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:78015

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