The currency board and the single European currency – the valuations in the accounting
The aim of the publication is to present opinions of prominent economists, politicians and researchers concerning the policy of introducing the euro in Bulgaria as the main monetary unit. The research method is content analysis of publications from specialized economic publications, from non-special...
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| Format: | Article |
| Language: | Bulgarian |
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Knowledge and business
2022-12-01
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| Series: | Икономика и компютърни науки |
| Subjects: | |
| Online Access: | http://eknigibg.net/Volume8/Issue2/spisanie-br2-2022_pp.19-22.pdf |
| _version_ | 1797975052790005760 |
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| author | Ivaylo Tonchev |
| author_facet | Ivaylo Tonchev |
| author_sort | Ivaylo Tonchev |
| collection | DOAJ |
| description | The aim of the publication is to present opinions of prominent economists, politicians and researchers concerning the policy of introducing the euro in Bulgaria as the main monetary unit. The research method is content analysis of publications from specialized economic publications, from non-specialized publications, interviews of economists, politicians and businessmen. The scope of the research covers specificities of the process of switching from one currency unit to another influenced by policy decisions has a significant impact on the accounting estimates applicable in the financial statements of economic operators. Public attitudes both for introducing and refusing to maintain the currency board are analyzed. The practical implication of the paper concerns new rules that have to be adapted directly relevant to the introduction of the single European currency (EUR). |
| first_indexed | 2024-04-11T04:29:31Z |
| format | Article |
| id | doaj.art-8e5a1165e64b4f89b69f9522d5b4448b |
| institution | Directory Open Access Journal |
| issn | 2367-7791 |
| language | Bulgarian |
| last_indexed | 2024-04-11T04:29:31Z |
| publishDate | 2022-12-01 |
| publisher | Knowledge and business |
| record_format | Article |
| series | Икономика и компютърни науки |
| spelling | doaj.art-8e5a1165e64b4f89b69f9522d5b4448b2022-12-29T12:27:58ZbulKnowledge and businessИкономика и компютърни науки2367-77912022-12-01821922The currency board and the single European currency – the valuations in the accountingIvaylo Tonchev0University of Economics VarnaThe aim of the publication is to present opinions of prominent economists, politicians and researchers concerning the policy of introducing the euro in Bulgaria as the main monetary unit. The research method is content analysis of publications from specialized economic publications, from non-specialized publications, interviews of economists, politicians and businessmen. The scope of the research covers specificities of the process of switching from one currency unit to another influenced by policy decisions has a significant impact on the accounting estimates applicable in the financial statements of economic operators. Public attitudes both for introducing and refusing to maintain the currency board are analyzed. The practical implication of the paper concerns new rules that have to be adapted directly relevant to the introduction of the single European currency (EUR).http://eknigibg.net/Volume8/Issue2/spisanie-br2-2022_pp.19-22.pdfaccounting valuationscurrency boardeurorisk |
| spellingShingle | Ivaylo Tonchev The currency board and the single European currency – the valuations in the accounting Икономика и компютърни науки accounting valuations currency board euro risk |
| title | The currency board and the single European currency – the valuations in the accounting |
| title_full | The currency board and the single European currency – the valuations in the accounting |
| title_fullStr | The currency board and the single European currency – the valuations in the accounting |
| title_full_unstemmed | The currency board and the single European currency – the valuations in the accounting |
| title_short | The currency board and the single European currency – the valuations in the accounting |
| title_sort | currency board and the single european currency the valuations in the accounting |
| topic | accounting valuations currency board euro risk |
| url | http://eknigibg.net/Volume8/Issue2/spisanie-br2-2022_pp.19-22.pdf |
| work_keys_str_mv | AT ivaylotonchev thecurrencyboardandthesingleeuropeancurrencythevaluationsintheaccounting AT ivaylotonchev currencyboardandthesingleeuropeancurrencythevaluationsintheaccounting |