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On Some Issues Regarding Non-Publication Of Research And Development Disclosures In The Financial Statements Of Bulgarian Innovative Enterprises
(Tsenov Publishing House, 2021)
The paper presents the results of a survey carried out by the author among practising accountants in Bulgaria regarding the publication of research and development (R&D) disclosures in the financial statements of innovative ...
Related Party Disclosures – A Precondition For Improving The Transparency Of The Financial Statements Of Commercial Banks In Bulgaria
(Tsenov Publishing House, 2023)
The specific nature of transactions between banking institutions and parties related thereto implies that such institutions have higher exposures to various types of risk (credit, interest, liquidity, market, etc.). This ...