Regulation of the Bulgarian accounting system and its future perspectives
In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory...
Main Authors: | Snejana Basheva, Borislav Boyanov |
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Format: | Article |
Language: | English |
Published: |
Rada Naukowa SKwP
2015-11-01
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Series: | Zeszyty Teoretyczne Rachunkowości |
Subjects: | |
Online Access: | http://journals.indexcopernicus.com/fulltxt.php?ICID=1173805 |
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