Browsing by Subject "professional competence"
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PROFESSIONAL COMPETENCE FOR USING ACOUNTING ESTIMATES IN CORPORATE FINANCIAL STATEMENTS
(Tsenov Publishing House, 2018)The IAS adopted in Bulgaria following its accession to the European Union introduced some new terms in the field of accounting, such as “accounting policy”, “accounting estimate”, and “accounting error”. Generally, the ... -
THE PROFESSIONAL COMPETENCE OF PUBLIC SECTOR INTERNAL AUDITORS IN BULGARIA – OPPORTUNITIES AND CHALLENGES
(Tsenov Publishing House, 2019)Public sector internal control continues to be a major issue due to its essential role in the governance of public funds and activities. This article focuses on internal audit and the problems and opportunities related to ...