TRANSPOSITION OF DIRECTIVE 2013/34/EU IN THE REPUBLIC OF BULGARIA - CHALLENGES, PROBLEMS AND POSSIBLE SOLUTIONS

Snejana Basheva

Анотація


The Republic of Bulgaria is currently in a period of transposition of Accounting Directive 2013/34/EEC. The emphasis in this article is put on the basic problematic areas which occur in the process of transposition of the Directive. Being based on the established traditions and practices; the author of this article tries to mark the possible solutions to these problems taking into consideration the requirements imposed by the Directive itself. Three principal problems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated.

Ключові слова


harmonization; accounting directives; accounting law

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Посилання


Directive 2013/34/EEC of the European Parliament and of the Council of 26 June 2013.-OG, L 182/19 of 26.06.2013;

Accounting Law, SG, issue 98 of 2001, as amended issue 100 of 2013.


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