Special aspects of the reporting of capital in the budgetary entities
The national and international accounting standards state that the equity of an entity is the residual interest in the assets of the entity that remains after deducting all of its liabilities. For that reason in the accounting theory could also be found the terms “net worth” and “net assets” which a...
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Format: | Article |
Language: | Bulgarian |
Published: |
Knowledge and business
2018-05-01
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Series: | Ikonomika i Kompûtʺrni Nauki |
Subjects: | |
Online Access: | http://eknigibg.net/Volume4/Issue2/spisanie-br2-2018_pp.47-53.pdf |