СЧЕТОВОДСТВО, ОДИТ И ФИНАНСИ В ПРОМЕНЯЩИЯ СЕ СВЯТ
ACCOUNTING, AUDIT AND FINANCE IN THE CHANGING WORLD
Contributor(s): Fanya Filipova (Editor), Nadya Kostova (Editor), Slavi Genov (Editor), Kalyu Donev (Editor), Svetlozar Stefanov (Editor)
Subject(s): Economy, Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: Икономически университет - Варна
Summary/Abstract: Conference proceedings book from Scientific and Practical Conference, dedicated to the 95th anniversaryof the establishment of the Accounting Departmentat University of Economics – Varna, Bulgaria
- Print-ISBN-13: 978-954-21-1001-9
- Page Count: 550
- Publication Year: 2019
- Language: English, Bulgarian
95 ГОДИНИ КАТЕДРА „СЧЕТОВОДНА ОТЧЕТНОСТ“: ИМЕНА И ТРАДИЦИИ, НАСТОЯЩЕ И БЪДЕЩЕ
95 ГОДИНИ КАТЕДРА „СЧЕТОВОДНА ОТЧЕТНОСТ“: ИМЕНА И ТРАДИЦИИ, НАСТОЯЩЕ И БЪДЕЩЕ
(95 Years Of Accounting Department: Names And Traditions, Present And Future)
- Author(s):Geno Genov
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:17-46
- No. of Pages:30
- Keywords:accounting department; history; University of Economics – Varna
- Summary/Abstract:The paper is devoted to the development of the Accounting Department since its creation until today. The main periods of the department's development are presented together with the names of the lecturers and their contribution to the validation of the traditions of the accounting science at the university. The author made a retrospective analysis of the development of the different directions in the teaching, research and practical - applied work of the department 's lecturers. The paper outlines the main directions of the department's development during the different periods of its existence.
РАКУРСИ В ТРАДИЦИОНАЛИЗМА И ИНОВАТИВНОСТТА НА ПРЕПОДАВАНЕТО И ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО, ОДИТ И ФИНАНСИ
РАКУРСИ В ТРАДИЦИОНАЛИЗМА И ИНОВАТИВНОСТТА НА ПРЕПОДАВАНЕТО И ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО, ОДИТ И ФИНАНСИ
(A View Of The Traditionalism And Innovation Of Teaching And Training In Accounting, Auditing And Finance)
- Author(s):Nadya Kostova
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:49-61
- No. of Pages:13
- Keywords:professional abilities; professional skills; teaching portfolio; characteristics of learning styles;information and communication technologies;
- Summary/Abstract:The challenges which financial and accounting profession of today face also influence the development of higher education. The teaching and training in accounting, auditing and finance should be directed to integrated education of the personality through “crossing” majors in order to acquire broader knowledge and skills that provide an adequate basis for the professional competence of accountants.
ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО ВЪВ ВИСШЕТО УЧИЛИЩЕ КАТО ПРЕДПОСТАВКА ЗА УСПЕШНА ПРОФЕСИОНАЛНА РЕАЛИЗАЦИЯ НА ДИПЛОМИРАНИТЕ ИКОНОМИСТ-СЧЕТОВОДИТЕЛИ
ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО ВЪВ ВИСШЕТО УЧИЛИЩЕ КАТО ПРЕДПОСТАВКА ЗА УСПЕШНА ПРОФЕСИОНАЛНА РЕАЛИЗАЦИЯ НА ДИПЛОМИРАНИТЕ ИКОНОМИСТ-СЧЕТОВОДИТЕЛИ
(Accountancy Education At University – Factor For A Successful Professional Career As A Chartered Accountant)
- Author(s):Atanas Atanasov
- Language:Bulgarian
- Subject(s):Education, Accounting - Business Administration
- Page Range:62-71
- No. of Pages:10
- Keywords:Accounting; Accountancy learning; Accountant; Accountancy-economical education;
- Summary/Abstract:This study represents the opportunities for accountancy education at a university level institution as an important factor for successful professional fulfillment as a chartered accountant. In this context, it is highlighted the necessity of sustaining the quality of the learning process providing acquiring useful theoretical knowledge and practical skills.
ОТНОВО ЗА ВРЪЗКАТА: „СЧЕТОВОДНО ОБРАЗОВАНИЕ – ПРОФЕСИОНАЛНА ПРАВОСПОСОБНОСТ – НУЖДИТЕ НА ПРАКТИКАТА В БЪЛГАРИЯ“
ОТНОВО ЗА ВРЪЗКАТА: „СЧЕТОВОДНО ОБРАЗОВАНИЕ – ПРОФЕСИОНАЛНА ПРАВОСПОСОБНОСТ – НУЖДИТЕ НА ПРАКТИКАТА В БЪЛГАРИЯ“
(Once Again About The Relationship: „Accounting Education – Professional Qualification – The Needs Of Practice In Bulgaria“)
- Author(s):Fanya Filipova
- Language:Bulgarian
- Subject(s):Education, Accounting - Business Administration
- Page Range:72-91
- No. of Pages:20
- Keywords:accounting education; professional qualification; accounting profession;
- Summary/Abstract:This paper discusses the issues of the need for accounting education and training to be adequate to the content and purposes of testing the preparation of candidates for certified public accountants; the content and structure of the examinations for certified public accountants to allow for an objective examination of the candidates‘ preparation and, most importantly, for the verification of their knowledge and skills in favor of the practice.
ACCOUNTING EDUCATORS AND PRACTITIONERS ON ALERT – THE TIME FOR BIGGER AND CONSTANT CHANGES HAS COME!
ACCOUNTING EDUCATORS AND PRACTITIONERS ON ALERT – THE TIME FOR BIGGER AND CONSTANT CHANGES HAS COME!
(Accounting Educators And Practitioners On Alert – The Time For Bigger And Constant Changes Has Come!)
- Author(s):Eleonora Petrova Stancheva-Todorova
- Language:English
- Subject(s):Education, Accounting - Business Administration
- Page Range:92-106
- No. of Pages:15
- Keywords:accounting higher education; development; drivers of change;
- Summary/Abstract:The purpose of this paper is to discuss few of the challenges facing the accounting educators and practitioner nowadays and to shed light on some possible trends of future development of accounting higher education. Few U.S. national strategic documents are used as a frame of reference and as a focal point for the research. The author’s attempt is to enhance the analysis by embedding the recent IT advances and developments in artificial intelligence, Big Data and Data Analytics as drivers of change.
ВЪЗМОЖНОСТИ ЗА ОЦЕНЯВАНЕ НА ЗНАНИЯТА И УМЕНИЯТА НА СТУДЕНТИТЕ
ВЪЗМОЖНОСТИ ЗА ОЦЕНЯВАНЕ НА ЗНАНИЯТА И УМЕНИЯТА НА СТУДЕНТИТЕ
(Methods To Assess Students’ Knowledge And Skills)
- Author(s):Svetlozar Stefanov
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:107-114
- No. of Pages:8
- Keywords:assessment; computer tests; knowledge; skills;
- Summary/Abstract:This report attempts to highlight some issues of concern in the assessment of students’ knowledge and skills. It suggests that students’ knowledge and skills should be evaluated through examination forms with multiple modules (tests, theoretical questions and practical exercises). Each module evaluates certain type of knowledge and skills of the students.
КОНЦЕПТУАЛНА РАМКА - РАЗВИТИЕ И ПРОБЛЕМИ
КОНЦЕПТУАЛНА РАМКА - РАЗВИТИЕ И ПРОБЛЕМИ
(Conceptual Framework – Development And Problems)
- Author(s):Snejana Bacheva, Rumiana Pozharevska
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:115-129
- No. of Pages:15
- Keywords:conceptual framework; accounting standards; accounting principles; reporting elements;
- Summary/Abstract:The report attempts to highlight the key points in the development of the Conceptual Framework. A parallel is made in the development of the conceptual framework and the regulatory accounting base in Bulgaria. Differences and problem areas are outlined on this basis. The subject of consideration will be the applicable Accounting Act, Accounting Standards and Conceptual Frameworks of 2010 and 2018.
БЪЛГАРСКОТО СЧЕТОВОДНО ЗАКОНОДАТЕЛСТВО ВЪВ ВРЕМЕТО НА ПРОМЕНИТЕ
БЪЛГАРСКОТО СЧЕТОВОДНО ЗАКОНОДАТЕЛСТВО ВЪВ ВРЕМЕТО НА ПРОМЕНИТЕ
(The Bulgarian Accounting Legislation In Time Of Changes)
- Author(s):Anton Svrakov
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:130-143
- No. of Pages:14
- Keywords:accounting legislation; business activity; conceptual framework for financial reporting; international and local accounting standards; users of financial statements;
- Summary/Abstract:The paper presents a critical analysis of the Bulgarian accounting legislation in time of changes. This is the time of political and economic changes in the country since the end of 1989 to present day. The aim of the author is to reveal the extent to which the accounting legislation in force, which is undergoing frequent amendments, is adequate to the changes in society, and, in particular, to the business activity in the country for which it exists.
ПРЕДИЗИКАТЕЛСТВАТА ПРЕД СЧЕТОВОДНАТА ПРОФЕСИЯ В ПРОМЕНЯЩИЯ СЕ СВЯТ
ПРЕДИЗИКАТЕЛСТВАТА ПРЕД СЧЕТОВОДНАТА ПРОФЕСИЯ В ПРОМЕНЯЩИЯ СЕ СВЯТ
(To Be An Accountant In A Modern World)
- Author(s):Petya Petrova
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:144-155
- No. of Pages:12
- Keywords:accounting; accounting profession; professional development; globalization; digitalization;
- Summary/Abstract:The modern business environment, smart and digital technologies have a significant impact on expectation of the business and stakeholders` informational needs. The vision of accounting and accounting profession has been changing. The paper aims to analyze the changing environment and its effect on accounting and accountant. The forthcoming development of the accounting is outlined as well as challenges in accounting profession in next decades.
МЯСТО И РОЛЯ НА СЧЕТОВОДНИТЕ СТАНДАРТИ В РАЗВИТИЕТО НА „ФИНАНСОВОТО СЧЕТОВОДСТВО“
МЯСТО И РОЛЯ НА СЧЕТОВОДНИТЕ СТАНДАРТИ В РАЗВИТИЕТО НА „ФИНАНСОВОТО СЧЕТОВОДСТВО“
(Placement And Role Of The Accounting Standards In Developing Of “Financial Accounting”)
- Author(s):Minko Velkov
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:156-171
- No. of Pages:16
- Keywords:accounting standard; financial accounting; managerial accounting; financial statements; statistics activities statements; disclosures;
- Summary/Abstract:In the examined scheme, describing the process of registration and reporting of accounting information, two information circles are outlined presenting two kinds of accounting – financial and managerial. They are organized on a single information data base, as it is the general ledger. The expansion of the information data base is bound by four factors. The main factor is the accounting legislation and, especially, the accounting standards, building the basis of the regulated – “Financial” – accounting.
МЕЖДУНАРОДЕН СТАНДАРТ ЗА ФИНАНСОВО ОТЧИТАНЕ 16 ЛИЗИНГ – ПРОБЛЕМИ И ПРЕДИЗВИКАТЕЛСТВА
МЕЖДУНАРОДЕН СТАНДАРТ ЗА ФИНАНСОВО ОТЧИТАНЕ 16 ЛИЗИНГ – ПРОБЛЕМИ И ПРЕДИЗВИКАТЕЛСТВА
(International Financial Reporting Standard 16 Leases – Problems And Challenges)
- Author(s):Slavi Genov
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:172-185
- No. of Pages:14
- Keywords:leasing; lessee; operating lease; asset with right of use; short term lease agreement;
- Summary/Abstract:The report looked at the key points and the new concept set out in IFRS 16 Leases on the treatment of leases. The focus is mainly on accounting for the assets, liabilities and costs of the lessees that are primarily affected by the new requirements. The issue of tax treatment under the Corporate Income Taxation Act for depreciable assets representing the right to use the leasing asset for the term of the lease and the costs of the lessees is also discussed.
СПЕЦИФИКИ ПРИ СЧЕТОВОДНОТО ОТЧИТАНЕ НА РИСКА СЪГЛАСНО НОВИЯ МСФО 17
СПЕЦИФИКИ ПРИ СЧЕТОВОДНОТО ОТЧИТАНЕ НА РИСКА СЪГЛАСНО НОВИЯ МСФО 17
(Specifications For Accounting Risk Under The New Ifrs 17)
- Author(s):Nadya Velinova-Sokolova
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:186-198
- No. of Pages:13
- Keywords:insurance contrats; assessment; accounting; risk; IFRS 17
- Summary/Abstract:In the insurance sector there are many national reporting practices and different accounting models for reporting insurance and reinsurance contracts across countries and the wide variety of insurance products. All this necessitates the updating of the existing reporting framework. In response, the International Accounting Standards Board in 2017 adopted a new IFRS 17 Insurance Contracts (IFRS 17). The purpose of the present study is to present the characteristics of risk accounting in the management of insurance contracts under IFRS 17as well as the new specific requirements for the analysis of insurance portfolios.
ПРОБЛЕМИ ПРИ ФОРМИРАНЕ НА ФИНАНСОВИЯ РЕЗУЛТАТ ОТ ЗЕМЕДЕЛСКА ДЕЙНОСТ В СЪОТВЕТСТВИЕ С ИЗИСКВАНИЯТА НА МСС 41 ЗЕМЕДЕЛИЕ
ПРОБЛЕМИ ПРИ ФОРМИРАНЕ НА ФИНАНСОВИЯ РЕЗУЛТАТ ОТ ЗЕМЕДЕЛСКА ДЕЙНОСТ В СЪОТВЕТСТВИЕ С ИЗИСКВАНИЯТА НА МСС 41 ЗЕМЕДЕЛИЕ
(PROBLEMS IN THE FORMATION OF THE FINANCIAL RESULT OF AGRICULTURAL ACTIVIRY IN ACCORDANCE WITH THE REGUIREMENTS OF IAS 41 AGRICULTURE)
- Author(s):Elena Georgieva
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:199-211
- No. of Pages:13
- Keywords:biological assets; fair value; historical cost
- Summary/Abstract:Agricultural activity is defined as the process of managing the biological transformation of living plants and animals. The measurement of biological assets and their production has a direct impact on the accounting model of the enterprise’s financial result. The aim of the report is to distinguish and analyze the mechanisms of price differences for individual groups of plants, animals and agricultural production and their implications in the accounting system
ДИНАМИКА НА КРЕДИТИРАНЕТО НА АГРАРНИЯ СЕКТОР ОТ ТЪРГОВСКИТЕ БАНКИ СЛЕД ПРИЕМАНЕТО НА БЪЛГАРИЯ В ЕВРОПЕЙСКИЯ СЪЮЗ
ДИНАМИКА НА КРЕДИТИРАНЕТО НА АГРАРНИЯ СЕКТОР ОТ ТЪРГОВСКИТЕ БАНКИ СЛЕД ПРИЕМАНЕТО НА БЪЛГАРИЯ В ЕВРОПЕЙСКИЯ СЪЮЗ
(Dynamics Of The Lending Of The Agricultural Sector By The Commercial Banks After The Accession Of Bulgaria To The European Union)
- Author(s):Damyan Kirechev, Milen Vlaev
- Language:Bulgarian
- Subject(s):Agriculture, Financial Markets, Accounting - Business Administration
- Page Range:212-228
- No. of Pages:17
- Keywords:financing of agriculture; bank lending; agricultural credit; access to credit; credit constraints
- Summary/Abstract:The aim of the report is to analyze the dynamics of bank lending in the agricultural sector in Bulgaria in the period 2007-2018 and to highlight the main trends and challenges in the process of providing financial resources for agricultural holdings. The impact of the credit on value creation in the sector is analyzed. An analysis of lending by commercial banks was carried out according to the amount of loans granted and by type and term. The significance of the credit for improving the production capacity of agricultural holdings is deduced.
СРАВНИТЕЛЕН АНАЛИЗ НА ВЗАИМОВРЪЗКАТА МЕЖДУ ПОДХОДА НА ОЧАКВАНИТЕ КРЕДИТНИ ЗАГУБИ И ПРАВИЛАТА ЗА КАПИТАЛОВО РЕГУЛИРАНЕ НА БАНКИТЕ
СРАВНИТЕЛЕН АНАЛИЗ НА ВЗАИМОВРЪЗКАТА МЕЖДУ ПОДХОДА НА ОЧАКВАНИТЕ КРЕДИТНИ ЗАГУБИ И ПРАВИЛАТА ЗА КАПИТАЛОВО РЕГУЛИРАНЕ НА БАНКИТЕ
(Comparative Analysis Of The Relationship Between The Expected Credit Loss Model And The Capital Regulation In Banks)
- Author(s):Daniela Feschiyan, Radka Andasarova
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:229-238
- No. of Pages:10
- Keywords:banks; expected credit losses; bank capital; IFRS 9; Basel 3
- Summary/Abstract:The present article shows the synergistic effect of applying the bank capital regulation (Basel 3) in determining the expected credit losses under IFRS 9 Financial instruments. The recognition of expected credit losses is a specific accounting item in bank system. The main theoretical-applied problems and difficulties in the recognition of expected credit losses in banks under the standardized approach to credit risk assessment (Standardized Approach-SA) are discussed. Special attention has been paid to the measurement of the basic economicindicators for calculating the expected losses: PD (probability of default) and LGD (loss given default). The financial reporting of information about the impairment of financial assets is useful to provide transparent information for accountability and supervision in the banking.
КРИПТОВАЛУТИТЕ - ПАРИ ИЛИ ...
КРИПТОВАЛУТИТЕ - ПАРИ ИЛИ ...
(CRYPTOCURRENCIES- MONEY OR)
- Author(s):Anita Atanasova
- Language:Bulgarian
- Subject(s):Financial Markets, Accounting - Business Administration
- Page Range:239-260
- No. of Pages:22
- Keywords:cryptocurrencies; block chain technology; financial instruments; electronic money; virtual currency
- Summary/Abstract:In contrast to the first years of its development, cryptocurrencies today are subject to the attention of both individuals and serious economic institutions. However, their character as an accounting object, and hence their accounting treatment, has not been clarified. There is no national and international normative regulation. The paper is an attempt to present the various accounting options for cryptocurrencies- from treating them as money, treating them as financial instruments, to treating them as intangible assets, commodities and services.
БИТКОЙН КАТО ОБЕКТ НА СЧЕТОВОДСТВОТО
БИТКОЙН КАТО ОБЕКТ НА СЧЕТОВОДСТВОТО
(BITCOIN AS ITEM OF ACCOUNTING)
- Author(s):Iva Moneva
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:261-272
- No. of Pages:12
- Keywords:accounting; new accounting items; assets; accounting; bitcoin
- Summary/Abstract:Bitcoin is a new and specific economic resource and has value. In accounting, resources are assets but they should be recognized as such, measured and controlled by the entity. One of the big problems in accounting is how to recognize these assets. Other issues are related to their measurement, accounting and reporting in the financial statements. Attempts to solve these problems are currently in the field of new accounting items.
АДАПТИРАНЕ НА ИНСТРУМЕНТАРИУМА НА УПРАВЛЕНСКОТО СЧЕТОВОДСТВО КЪМ ПОТРЕБНОСТИТЕ НА ДИГИТАЛИЗИРАЩИЯ СЕ БИЗНЕС
АДАПТИРАНЕ НА ИНСТРУМЕНТАРИУМА НА УПРАВЛЕНСКОТО СЧЕТОВОДСТВО КЪМ ПОТРЕБНОСТИТЕ НА ДИГИТАЛИЗИРАЩИЯ СЕ БИЗНЕС
(Adaptation Of Management Accounting Instruments To The Needs Of Digitizing Business)
- Author(s):Biser Rainov
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:273-283
- No. of Pages:11
- Keywords:management accounting; online business; business digitization
- Summary/Abstract:The report explores the opportunities for expanding the management accounting toolkit to meet the needs of an online business. In this connection, an analysis of the main process of online business, viewed from the perspective of management accounting, is made. It supports the thesis that management accounting has the potential to meet the needs of online businesses, thus improving the effectiveness of this type of activity as well as the attractiveness and usefulness of the discipline.
ПРИЛОЖИМИ НАУЧНИ МЕТОДИ В ИЗСЛЕДВАНИЯТА В ОБЛАСТТА НА СЧЕТОВОДСТВОТО
ПРИЛОЖИМИ НАУЧНИ МЕТОДИ В ИЗСЛЕДВАНИЯТА В ОБЛАСТТА НА СЧЕТОВОДСТВОТО
(APPLIED SCIENTIFIC RESEARCH METHODS IN THE AREA OF ACCOUNTING)
- Author(s):Nadezhda Popova-Yosifova
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:284-295
- No. of Pages:12
- Keywords:accounting; research; economic statistical methods; sociological methods
- Summary/Abstract:Some authors describe the accounting science as a “parasite” as it does not have research methods of its own as is the case in sciences such as mathematics, statistics, sociology, etc. To some extent a definition like this is accurate, but is unreasonably negative. As a matter of fact, in accounting as well as in not a few other areas of knowledge, are used in the first place the so called general methods which are valid for every research, and in the second place - special methods, which are borrowed from given special sciences. And then there are the double bookkeeping principle, the accounts system and the balance sheet approach which are implicit for the accounting science, and are some kinds of methods for analysis and synthesis of the information about the activities performed by the enterprises. This report is intended to outline in brief the research approaches and methods known in literature, the critical analysis of their application in the accounting research, as well as to specify basic guidelines for selection of methodological tools in planning the scientific work in the area of accounting.
АКТУАЛНИ ФИНАНСОВО – СЧЕТОВОДНИ АСПЕКТИ ПРИ УПРАВЛЕНИЕ ДЕЙНОСТТА НА ОСИГУРИТЕЛИТЕ
АКТУАЛНИ ФИНАНСОВО – СЧЕТОВОДНИ АСПЕКТИ ПРИ УПРАВЛЕНИЕ ДЕЙНОСТТА НА ОСИГУРИТЕЛИТЕ
(ACTUAL FINANCIAL AND ACCOUNTING ASPECTS IN MANAGING THE ACTIVITIES OF INSURERS)
- Author(s):Nikolina Nikolova
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:296-307
- No. of Pages:12
- Keywords:insurers; financial accounting; analysis; financial instruments; financial statements
- Summary/Abstract:In a constantly changing economic world, the role of insurers is increasing. Serious changes are made in the organisation and regulation of their activities. They mainly concern the management of finance, accounting and analysis of their property and financial performance. In this regard, problems arise in financial management, organisation and methodology of insurers’ financial reporting. The report addresses important issues when reporting on the essential elements of the insurers’ activity and their presentation in the financial statements, such as financial assets, capital and debt financial instruments, formed and managed by social insurance companies.
СЪЩНОСТ И ОСОБЕНОСТИ НА КРЕАТИВНОТО СЧЕТОВОДСТВО – ЛИТЕРАТУРЕН ОБЗОР
СЪЩНОСТ И ОСОБЕНОСТИ НА КРЕАТИВНОТО СЧЕТОВОДСТВО – ЛИТЕРАТУРЕН ОБЗОР
(ESSENCE AND FEATURES OF CREATIVE ACCOUNTING: A LITERARY REVIEW)
- Author(s):Iavor Bachev
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:308-316
- No. of Pages:9
- Keywords:creative accounting; revenue management, accounting standards
- Summary/Abstract:The paper clarifies the essence and features of creative accounting. Subject matter of consideration and systematization are the views of leading specialists in this field. The article also outlines the factors that are considered to be the main reasons for applying creative accounting.
ФИНАНСОВО И НЕФИНАНСОВО ОТЧИТАНЕ – СИМБИОЗА ИЛИ АНТАГОНИЗЪМ?
ФИНАНСОВО И НЕФИНАНСОВО ОТЧИТАНЕ – СИМБИОЗА ИЛИ АНТАГОНИЗЪМ?
(FINANCIAL AND NON-FINANCIAL REPORTING - SYMBIOSIS OR ANTAGONISM?)
- Author(s):Atanas Atanasov
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:317-334
- No. of Pages:18
- Keywords:non-financial reporting (NFR); financial reporting; integrated reporting (IR); accounting regulation
- Summary/Abstract:Contemporary economic development leaves its distinctive trait and changes the way companies are perceived and valued in general. The purpose of this paper is to review the scope of the options for applying financial and nonfinancial reporting as well as to analyze and justify the need to introduce unified disclosure practices for non-financial information and how the management of the entity communicates this information with interested parties.We believe that the major part of the disclosures of non-financial information should be “structured” and appropriately linked to the entity's financial performance as part of a single integrated activity report.
ПРЕДИЗВИКАТЕЛСТВА ПРИ ПРИЛАГАНЕТО НА СТАНДАРТА ЗА ФИНАНСОВО УПРАВЛЕНИЕ НА ДЪРЖАВНИТЕ ЛЕЧЕБНИТЕ ЗАВЕДЕНИЯ – ТЪРГОВСКИ ДРУЖЕСТВА
ПРЕДИЗВИКАТЕЛСТВА ПРИ ПРИЛАГАНЕТО НА СТАНДАРТА ЗА ФИНАНСОВО УПРАВЛЕНИЕ НА ДЪРЖАВНИТЕ ЛЕЧЕБНИТЕ ЗАВЕДЕНИЯ – ТЪРГОВСКИ ДРУЖЕСТВА
(IMPLEMENTING THE STANDARD FOR FINANCIAL MANAGEMENT OF STATE-OWNED HOSPITALS – ACCOUNTING CHALLENGES)
- Author(s):Lyubomira Koeva-Dimitrowa, Mincho Minev
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:335-344
- No. of Pages:10
- Keywords:financial management in healthcare; financial management in hospitals; hospital accounting
- Summary/Abstract:Some of the state-owned hospitals in Bulgaria are experiencing poor financial condition. The factors leading to this are many and are very complex in their nature. In this context, a unified standard for financial management of the state-owned hospitals was enacted on April First, 2018. The standard aims to strengthen the financial condition of state-owned hospitals by setting new requirements to the planning and accountability, investment policy, human resource management, and public procurements. In this paper we focus on the accountingchallenges faced by the hospitals, resulting from some of these requirements.
НОВИ МОМЕНТИ, СВЪРЗАНИ С ОЦЕНЯВАНЕ НА АКТИВИТЕ И ПАСИВИТЕ В ОТЧЕТНОСТТА НА ПУБЛИЧНИЯ СЕКТОР
НОВИ МОМЕНТИ, СВЪРЗАНИ С ОЦЕНЯВАНЕ НА АКТИВИТЕ И ПАСИВИТЕ В ОТЧЕТНОСТТА НА ПУБЛИЧНИЯ СЕКТОР
(NEW ASPECTS RELATED TO THE ASSETS AND LIABILITIES MEASUREMENT IN THЕ PUBLIC SECTOR ACCOUNTING)
- Author(s):Daniela Georgieva
- Language:Bulgarian
- Subject(s):Public Finances, Accounting - Business Administration
- Page Range:345-359
- No. of Pages:15
- Keywords:Measurement; Budget organizations; IPSAS
- Summary/Abstract:The aim of the paper is to present the main concepts laid down into the draft accounting standard Measurement of the Public Sector Accounting Standards Package, as well as the peculiarities of some the assets and liabilities of the budget organizations measurement bases, namely measurement base for assets Replacement costs and measurement base for liabilities Cost of fulfilment.
ПРЕДИЗВИКАТЕЛСТВАТА НА ПЕНСИОННАТА СИСТЕМА В БЪЛГАРИЯ
ПРЕДИЗВИКАТЕЛСТВАТА НА ПЕНСИОННАТА СИСТЕМА В БЪЛГАРИЯ
(THE CHALLENGES OF THE PENSION SYSTEM IN BULGARIA)
- Author(s):Pavlina Ivanova
- Language:Bulgarian
- Subject(s):Public Finances, Accounting - Business Administration
- Page Range:360-373
- No. of Pages:14
- Keywords:insurance; pension; individual coefficient
- Summary/Abstract:The pensions - mostly from the public scheme - are the main source of income for older Bulgarians, who represent a significant and growing part of the country's population. Although reformed, the pension system continues to be refined and adapted constantly with a number of changes in the regulatory framework. This creates uncertainty and raises doubts and dissatisfaction with society, and makes issues related to the pension system increasingly relevant. The purpose of this report is to present the key changes in pension insurance inBulgaria and on the basis of the latest regulatory changes to reveal the challenges the system poses to current and future retirees in the country.
РЕПУТАЦИЯТА В КОНСОЛИДИРАНИТЕ ФИНАНСОВИ ОТЧЕТИ – МИНАЛО И НАСТОЯЩЕ
РЕПУТАЦИЯТА В КОНСОЛИДИРАНИТЕ ФИНАНСОВИ ОТЧЕТИ – МИНАЛО И НАСТОЯЩЕ
(GOODWILL IN CONSOLIDATED FINANCIAL STATEMENTS – PAST AND PRESENT)
- Author(s):Lilyana Kamburova
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:374-385
- No. of Pages:12
- Keywords:goodwill; consolidated financial statements; IFRS 3 Business Combinations
- Summary/Abstract:The report reviews the evolution of goodwill in consolidated financial statements, regarding its valuation and presentation. Different views are presented that reflect the understanding of this complex subject of accounting. The study of internally and externally generated goodwill in the concepts of consolidated financial statements over time is of particular interest. The report evaluates the advantages and disadvantages of the present concept of goodwill inconsolidated financial statements.
CIMA И ДИНАМИЧНИТЕ ПРОМЕНИ В ПРОФЕСИОНАЛНАТА ОБЛАСТ
CIMA И ДИНАМИЧНИТЕ ПРОМЕНИ В ПРОФЕСИОНАЛНАТА ОБЛАСТ
(CIMA AND THE DYNAMIC CHANGES IN THE PROFESSIONAL AREA)
- Author(s):Dragan Georgiev, Iliyan Hristov
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:386-396
- No. of Pages:11
- Keywords:CIMA; Management Accounting; dynamic changes; digital age
- Summary/Abstract:The purpose of the paper is to identify and analyze the key initiatives taken by the Chartered Institute of Management Accountants (CIMA) to maintain its leadership position in the current demographic, business and market trends as well as the required professional competencies in the new digital age. The initiatives taken by the organization can serve as key indicators for all stakeholders on the development of theory and practice of managementaccounting, both in the foreseeable future and in the long term.
ОРГАНИЗАЦИЯ И ДОКУМЕНТИРАНЕ НА ФИСКАЛНИЯ КОНТРОЛ
ОРГАНИЗАЦИЯ И ДОКУМЕНТИРАНЕ НА ФИСКАЛНИЯ КОНТРОЛ
(ORGANIZATION AND DOCUMENTATION OF FISCAL CONTROL)
- Author(s):Emilian Tananeev, Pepa Stoykova, Zhelyu Zhelev, Gergana Nikolova
- Language:Bulgarian
- Subject(s):Public Finances, Accounting - Business Administration
- Page Range:399-412
- No. of Pages:14
- Keywords:fiscal control; organization; documentation; errors; abuse
- Summary/Abstract:Fiscal control is a relatively new form of control for our country, which used to prevent tax fraud and deviations from taxation. Tax evasion can be done in many ways and with different procedures ways and means. The organization and documentation of processes is fundamental to the effectiveness of the control action.
ВЛИЯНИЕ НА КОНТРОЛНИЯ РИСК ВЪРХУ ОДИТОРСКИЯ ПОДХОД И ИЗВАДКАТА
ВЛИЯНИЕ НА КОНТРОЛНИЯ РИСК ВЪРХУ ОДИТОРСКИЯ ПОДХОД И ИЗВАДКАТА
(IMPACT OF CONTROL RISK ON AUDIT APPROACH AND SAMPLE)
- Author(s):Silviya Kostova
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:413-425
- No. of Pages:13
- Keywords:audit risk; control risk; audit approach; audit sample
- Summary/Abstract:The auditor's judgment on audit sampling and level of risk are important in determining the appropriate audit approach that should be reduced to an acceptably low level ability significant deviations go unnoticed by the auditors. Implementation of appropriate volume tests of controls and substantive procedures would provide greater confidence that express an audit opinion based on a secure base, which includes major items of the financial statements. The high level of confidence reduced to an acceptably low level potential audit risk.
ПРОЦЕДУРИ ЗА КОНТРОЛ ВЪРХУ ИЗПИРАНЕТО НА ПАРИ
ПРОЦЕДУРИ ЗА КОНТРОЛ ВЪРХУ ИЗПИРАНЕТО НА ПАРИ
(PROCEDURES FOR THE CONTROL OF MONEY LAUNDERING)
- Author(s):Pepa Stoykova
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:426-437
- No. of Pages:12
- Keywords:Control; money laundering; prevention; procedures
- Summary/Abstract:Money laundering is an activity that exists in the presence of a "gray" economy and appropriate conditions for legalizing the income from illegal activities. The entry into circulation of illegal financial resources creates asymmetries in the market environment and has a detrimental impact on competitive relations between economically active persons. Appropriate procedures for controlling money laundering fulfill the preventive effect of legal provisions.
ЗА НЯКОИ ОСОБЕНОСТИ НА КОНТРОЛА ПРИ ВЪЗСТАНОВЯВАНЕ НА РАЗХОДИ ЗА ТРАНСГРАНИЧНО ЗДРАВНО ОБСЛУЖВАНЕ
ЗА НЯКОИ ОСОБЕНОСТИ НА КОНТРОЛА ПРИ ВЪЗСТАНОВЯВАНЕ НА РАЗХОДИ ЗА ТРАНСГРАНИЧНО ЗДРАВНО ОБСЛУЖВАНЕ
(FOR SOME PECULIARITIES OF THE CONTROL IN CASE OF REIMBURSEMENT FOR EXPENSES FOR CROSS-BORDER HEALTHCARE)
- Author(s):Andriyana Andreeva, Galina Yolova
- Language:Bulgarian
- Subject(s):Public Finances, Accounting - Business Administration
- Page Range:438-448
- No. of Pages:11
- Keywords:cross-border healthcare; medical supervision; medical audit
- Summary/Abstract:The report examines the peculiarities of the control in case of reimbursement of expenses for cross-border healthcare in the light of the normative regulation and its corresponding system for control and accountability. Analyzed are some peculiarities in the essence, exercise and regime of the cross-border healthcare. On the level of the general and special control of the Medical Supervision Executive Agency and the control powers delegated to it are clarified thepeculiarities of the applied mechanism for control impact and the subjects andpowers related to it.
МАРКЕТИНГОВ ОДИТ
МАРКЕТИНГОВ ОДИТ
(MARKETING AUDIT)
- Author(s):Plamen Iliev
- Language:Bulgarian
- Subject(s):Business Economy / Management, Accounting - Business Administration
- Page Range:449-459
- No. of Pages:11
- Keywords:Audit; Marketing; Control; Planning; Strategies
- Summary/Abstract:The report examines the functions of management, through the prism of marketing and in the aspect that these functions are also subject to control. As an indispensable part of marketing, marketing audit evaluates how it works. Whether the organization of work, the existing rules and procedures provide the necessary prerequisites for achieving the marketing objectives and do not increase the risks to the inherent market risks, and the marketing control assessesthe achieved market results, the marketing costs incurred and the degree of achievement of the marketing goals. The marketing audit, as part of the internal audit, is the means of constant, independent and objective evaluation of the adequacy of the organization of the marketing activity and of the decisions and actions of the collaborators from the units that carry out the marketing activity of the company.
ОДИТНИТЕ КОМИТЕТИ, НОВОТО ПРЕДИЗВИКАТЕЛСТВО В ПУБЛИЧНИЯТ СЕКТОР
ОДИТНИТЕ КОМИТЕТИ, НОВОТО ПРЕДИЗВИКАТЕЛСТВО В ПУБЛИЧНИЯТ СЕКТОР
(UDIT COMMITTEES, THE NEW CHALLENGE IN THE PUBLIC SECTOR)
- Author(s):Ivelina Petkova
- Language:Bulgarian
- Subject(s):Public Finances, Accounting - Business Administration
- Page Range:460-471
- No. of Pages:12
- Keywords:audit committee; public sector
- Summary/Abstract:The establishment of audit committees in the public sector is required in order to effectively manage the financial resources in the budget organizations and to implement quality control over the costs. The purpose of this report is to examine the key mechanisms for the functioning of audit committees and to identify problem areas in their work.
ЕТИЧНИ КОНФЛИКТИ В РАБОТАТА НА СЧЕТОВОДИТЕЛЯ
ЕТИЧНИ КОНФЛИКТИ В РАБОТАТА НА СЧЕТОВОДИТЕЛЯ
(ETHICAL CONFLICTS IN THE ACCOUNTING PROFESSION)
- Author(s):Ralitsa Dancheva
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:472-483
- No. of Pages:12
- Keywords:ethical conflict; ethics; accounting and behavior of accountant
- Summary/Abstract:The quest for ethical confluence in recent decades is one of the most important research topics of scientists from different fields of science. The main reason for the great attention to this issue is the resolution of such conflicts, which have also become one of the most common sources of contradictions. The object of the current study is the ethical conflict, particularly focusing on the behavior of accountants. This report examines the nature and characteristics of the ethical conflict in accountant`s work.
ПРОБЛЕМИ, СВЪРЗАНИ С ДОКУМЕНТИРАНЕТО И ДОКЛАДВАНЕТО НА РЕЗУЛТАТИ ОТ ВЪТРЕШНИЯ ОДИТ В ПУБЛИЧНИЯ СЕКТОР
ПРОБЛЕМИ, СВЪРЗАНИ С ДОКУМЕНТИРАНЕТО И ДОКЛАДВАНЕТО НА РЕЗУЛТАТИ ОТ ВЪТРЕШНИЯ ОДИТ В ПУБЛИЧНИЯ СЕКТОР
(ISSUES, RELATED TO DOCUMENTING AND RESULTS REPORTING FROM INTERNAL AUDIT IN THE PUBLIC SECTOR)
- Author(s):Marieta Spasova
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:484-494
- No. of Pages:11
- Keywords:internal audit; independence; objectivity; documentation; reporting results
- Summary/Abstract:Audit activity in the public sector is essential due to the specialized provision of an independent and objective opinion to stakeholders. Auditing in the public sector is carried out by external audit bodies and by internal auditors. Regardless of the specific features, these bodies use similar tools. In many cases, the audit teams of the different institutions share information from the results documented by other auditors, achieving audit resource savings. The professionally conducted audit greatly facilitates decision-making, as managers who effectively use these services have a greater ability to identify the risks that threaten them. Introducing guidance to identified weaknesses and errors requires that the information be presented in an appropriate volume, structure and clarity to provide additional analysis and conclusions. Misunderstanding or lack of understanding on the part of management could lead to management decisions that are not based on information in its entirety and completeness.
СИСТЕМАТА ЗА ФИНАНСОВО УПРАВЛЕНИЕ И КОНТРОЛ В ДЪРЖАВНИТЕ ВИСШИ УЧИЛИЩА – ПРЕДИЗВИКАТЕЛСТВА И ПЕРСПЕКТИВИ
СИСТЕМАТА ЗА ФИНАНСОВО УПРАВЛЕНИЕ И КОНТРОЛ В ДЪРЖАВНИТЕ ВИСШИ УЧИЛИЩА – ПРЕДИЗВИКАТЕЛСТВА И ПЕРСПЕКТИВИ
(THE SYSTEM FOR FINANCIAL MANAGEMENT AND CONTROL IN STATE OWNED UNIVERSITIES - CHALLENGES AND PERSPECTIVES)
- Author(s):Nedyalka Alexandrova
- Language:Bulgarian
- Subject(s):Public Finances, Accounting - Business Administration
- Page Range:495-508
- No. of Pages:14
- Keywords:financial control; integrated information systems; state owned universities
- Summary/Abstract:The report analyzes the opportunities for introducing integrated management and control information systems in the state universities in Bulgaria and the incorporation of the financial management and control systems (FMCS) in them. It also analyzes the current state of the FMCS, based on significant manual data processing. It outlines the prospects for the development of FMCS as a part of intelligent business management.
ПРЕВАНТИВНОСТТА – ЕФЕКТИВЕН ПРИНЦИП ЗА ИДЕНТИФИЦИРАНЕ НА РИСКА ОТ ИЗМАМИ ПРИ ОДИТА
ПРЕВАНТИВНОСТТА – ЕФЕКТИВЕН ПРИНЦИП ЗА ИДЕНТИФИЦИРАНЕ НА РИСКА ОТ ИЗМАМИ ПРИ ОДИТА
(PREVENTIVENESS – AN EFFECTIVE PRINCIPLE FOR IDENTIFYING THE RISK OF FRAUD IN AUDIT)
- Author(s):Presiyan Vasilev
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:509-520
- No. of Pages:12
- Keywords:red flags; preventiveness; prevention; crossing
- Summary/Abstract:Preventiveness is not a form of control, but a characteristic mark of preventive control. Therefore, in planning their audit work, auditors should be aware of specific fraud risk factors that indicate incentives or pressures to commit fraud or make it possible to commit fraud. Thus, the auditor identifies and assesses the risks of material misstatement due to fraud and treats them as material risks.
ПРИЛАГАНЕ НА МОДЕЛА COSO-ERM ПРИ УПРАВЛЕНИЕ НА ЕКОЛОГИЧНИТЕ, СОЦИАЛНИТЕ И УПРАВЛЕНСКИТЕ РИСКОВЕ
ПРИЛАГАНЕ НА МОДЕЛА COSO-ERM ПРИ УПРАВЛЕНИЕ НА ЕКОЛОГИЧНИТЕ, СОЦИАЛНИТЕ И УПРАВЛЕНСКИТЕ РИСКОВЕ
(APPLYING COSO-ERM MODEL TO MANAGEMENT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE RELATED RISKS)
- Author(s):Vanya Hristova
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:521-535
- No. of Pages:15
- Keywords:COSO ERM; ESG-related risks; risk management; tourism enterprises
- Summary/Abstract:Enterprises in the tourism sector face a landscape of environmental, social and governance risks. In recent years these risks have been increasingly affecting their profitability, success and chances of survival. For better understanding of these risks, and how to manage and disclose them effectively, tourism enterprises are advised to adapt, according to their business strategy, the enterprise risk management model COSO ERM.
ПОДХОДИ ЗА АНАЛИЗ И ОЦЕНКА НА РЕНТАБИЛНОСТТА НА ПРЕДПРИЯТИЯТА В ДОБИВНАТА ПРОМИШЛЕНОСТ
ПОДХОДИ ЗА АНАЛИЗ И ОЦЕНКА НА РЕНТАБИЛНОСТТА НА ПРЕДПРИЯТИЯТА В ДОБИВНАТА ПРОМИШЛЕНОСТ
(METHODS OF ANALYZING AND EVALUATING OF THE PROFITABILITY OF THE ENTERPRISES IN EXTRACTIVE INDUSTRY)
- Author(s):Imren Gendzh-Salatova
- Language:Bulgarian
- Subject(s):Accounting - Business Administration
- Page Range:536-549
- No. of Pages:14
- Keywords:income; profitability; effectiveness; extractive industry; analysis
- Summary/Abstract:Analyzing the profitability helps make a decision on how to increase the capital growth and the overall effectiveness of the particular enterprise. This report summarizes described in different sources of specialized literature indexes and methods of analyzing and evaluating the profitability. It also offers a way of their practical implementation in enterprises in extractive industry taking into consideration the specific of company’s activity.
