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1. ФИНАНСОВИ ИНСТРУМЕНТИ – БАЗОВИ ПОСТАНОВКИ В КОНТЕКСТА НА СЧЕТОВОДЕН СТАНДАРТ 32 – ФИНАНСОВИ ИНСТРУМЕНТИ.

Author

Христов, Владимир

Abstract

The article presents the underlying provisions in the field of financial instrument accounting treatment. The paper summarizes the outcomes of a critical analysis of the authoritative text of Accounting Standard 32 – Financial Instruments. The article presents proposals for remediation of identified deficiencies with the aim of assisting the establishment of good practice with respect to the application of the Standard. [ABSTRACT FROM AUTHOR]

Published
2023

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