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- Title
СЧЕТОВОДНОТО ОТЧИТАНЕ НА ДЪЛГОТРАЙНИТЕ НЕМАТЕРИАЛНИ АКТИВИ
- Authors
Бинева, Велика
- Abstract
The aim of the article is to reveal significance and features of intangible fixed assets accounting. In the first part are examined essences of fixed assets and different classifications (described in International accounting standards and Bulgarian accounting standards). In the second part is drawing up an accounting nomenclature, which challenges accountancy. Lastly, it is developed manners of accounting for intangible fixed assets in the enterprise property.
- Subjects
CAPITAL -- Accounting; INTANGIBLE property; INTERNATIONAL accounting standards
- Publication
Management & Education / Upravlenie i Obrazovanie, 2016, Vol 12, p47
- ISSN
1312-6121
- Publication type
Article