Structure, content and 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 specific assets and liabilities, revenues and expenditures, in the accounting policies of 20 hotels, offering accommodation and food services at the territory of Republic of Bulgaria. Subject of research are the accepted and applied accounting rules and practices for intangible assets; property, plant and equipment; inventories; depreciation; national and foreign money in cash; employee benefits; leases agreements; receivables and loans, revenues and expenses. 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. The conclusions contributes to better understanding of the accounting approaches of Bulgarian hotels, used for developing and disclosing accounting policies and its elements.

Keywords: accounting policies; accounting policy elements; hotel; disclosure; development (search for similar items in EconPapers)
JEL-codes: M41 M49 (search for similar items in EconPapers)
Date: 2018, Revised 2019
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/99253/1/MPRA_paper_99253.pdf original version (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:pra:mprapa:99253

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().