Financial Reporting in The Public Sector in The Republic of Bulgaria under The Conditions of European Harmonization and Global Legitimacy of IPSAS
The progress made in the development of accounting theory, as well as the accumulated experience of EU Member States, illustrate the growing advantages of public sector accounting systems based on the accrual principle over cash-based accounting. The adoption and application of accrual-based account...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of National and World Economy, Institute for Economics and Politics
2024-05-01
|
| Series: | Finance, Accounting and Business Analysis |
| Subjects: | |
| Online Access: | https://faba.bg/index.php/faba/article/view/187 |