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

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spelling	doaj-76869800b2dc477c8ab07e3fd63c35752020-11-25T00:02:29ZbulKnowledge and businessIkonomika i Kompûtʺrni Nauki2367-77912018-05-01424753Special aspects of the reporting of capital in the budgetary entitiesNadezhda Popova-Yosifova0University of Economics VarnaThe 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 are used as synonyms. The term “equity” is not used adequately in this wording in respect of the budgetary entities because of some specific characteristics these entities possess. The purpose of this paper is, based on the legislative framework now in force in Bulgaria and the characteristic features of the public sector entities, to present the specific features of the capital reporting in these organizations.http://eknigibg.net/Volume4/Issue2/spisanie-br2-2018_pp.47-53.pdfnet assetsbudgetary entitiesdisposable capital
collection	DOAJ
language	Bulgarian
format	Article
sources	DOAJ
author	Nadezhda Popova-Yosifova
spellingShingle	Nadezhda Popova-Yosifova Special aspects of the reporting of capital in the budgetary entities Ikonomika i Kompûtʺrni Nauki net assets budgetary entities disposable capital
author_facet	Nadezhda Popova-Yosifova
author_sort	Nadezhda Popova-Yosifova
title	Special aspects of the reporting of capital in the budgetary entities
title_short	Special aspects of the reporting of capital in the budgetary entities
title_full	Special aspects of the reporting of capital in the budgetary entities
title_fullStr	Special aspects of the reporting of capital in the budgetary entities
title_full_unstemmed	Special aspects of the reporting of capital in the budgetary entities
title_sort	special aspects of the reporting of capital in the budgetary entities
publisher	Knowledge and business
series	Ikonomika i Kompûtʺrni Nauki
issn	2367-7791
publishDate	2018-05-01
description	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 are used as synonyms. The term “equity” is not used adequately in this wording in respect of the budgetary entities because of some specific characteristics these entities possess. The purpose of this paper is, based on the legislative framework now in force in Bulgaria and the characteristic features of the public sector entities, to present the specific features of the capital reporting in these organizations.
topic	net assets budgetary entities disposable capital
url	http://eknigibg.net/Volume4/Issue2/spisanie-br2-2018_pp.47-53.pdf
work_keys_str_mv	AT nadezhdapopovayosifova specialaspectsofthereportingofcapitalinthebudgetaryentities
_version_	1725437556871397376

Special aspects of the reporting of capital in the budgetary entities

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