Open AccessUjęcie w sprawozdaniach i księgach rachunkowych przedsiębiorstw w Bułgarii koncesji
Author(s) -
Rumiana Pozharevska,
M. N. Markova
Publication year - 2015
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/16414381.1173927
Subject(s) - philology , feminism , political science , sociology , business administration , theology , philosophy , business , gender studies
The subject of this paper covers the topical problems for the Republic of Bulgaria on the recognition, presentation and disclosure of concession rights and transactions for accounting purposes. The issuesidentified by the authors have a regulatory, theoretical character and concern their practical application. The aspects studied within this paper are: recognition of concession rights as intangible assets and their positioning in the total amount of assets of concessionaire enterprises; requirement and readiness for disclosure of information relating to concession agreements. The authors seek to suggest solutions in the specified directions