Дълготрайните материални и нематериални активи, и стоково-материалните запаси като елементи на счетоводната политика на хотели в България

Intangible and tangible assets, and inventories as elements of the accounting policies of hotels in Bulgaria

Daniela Georgieva

MPRA Paper from University Library of Munich, Germany

Abstract: A main goal of the report is to analyze disclosed data about intangible and tangible assets, and inventories in the accounting policies of 20 hotels, offering accommodation and food services at the territory of Republic of Bulgaria. Subjects of research are the accepted and applied accounting rules and practices regarding the analyzed assets. For the purposes of the analysis, data from officially published financial statements in the Commercial Register from 2014, 2015 and 2016 were used, as well as information from the official websites of the hotels.

Keywords: accounting policies; hotel; disclosure; development; intangible and tangible assets; inventories. (search for similar items in EconPapers)
JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Date: 2018-12, Revised 2018-03
New Economics Papers: this item is included in nep-acc and nep-tra
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Published in Journal Socio-Economic Analysis 2.10(2018): pp. 103-111

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:92070

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