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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Bibliographic Details
Main Author: Nadezhda Popova-Yosifova
Format: Article
Language:Bulgarian
Published: Knowledge and business 2018-05-01
Series:Ikonomika i Kompûtʺrni Nauki
Subjects:
Online Access:http://eknigibg.net/Volume4/Issue2/spisanie-br2-2018_pp.47-53.pdf