Qualitative Characteristics of the Information Presented in the Financial Statements Prepared on the Basis of the International Public Sector Accounting Standards

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cris.sourceIdoai:journals.unwe.bg:article/473
dc.creatorDaskalov, Yasenen
dc.date2020-04-02
dc.date.accessioned2026-09-24T23:12:48Z
dc.date.available2026-09-24T23:12:48Z
dc.descriptionThe purpose of this report is to present the qualitative characteristics of the information presented in the financial statements of public sector entities in applying the International Public Sector Accounting Standards (IPSAS). A comparison of the qualitative characteristics in IACS and International Financial Reporting Standards has been made, with some major differences. The lack of standardization of public sector accounting in Bulgaria is sufficient to raise the question of the quality of the information presented in the financial statements of the public sector entities.en
dc.formatapplication/pdf
dc.identifierhttps://rp.unwe.bg/index.php/rp/article/view/473
dc.identifier10.37075/RP.2020.1.05
dc.identifier.urihttps://ds.e-dnrs.org/handle/123456789/1514
dc.languagebg
dc.publisherAcademic Publishing UNWE (AP-UNWE)en
dc.relationhttps://rp.unwe.bg/index.php/rp/article/view/473/465
dc.rightsCopyright (c) 2020 Yasen Daskalov (Author)en
dc.rightshttps://creativecommons.org/licenses/by/4.0en
dc.sourceResearch Papers of UNWE; No. 1 (2020); 89-97en
dc.subjectQualitative characteristics of the informationen
dc.subjectInternational public sector accounting standardsen
dc.subjectH83 - Public Administration • Public Sector Accounting and Auditsen
dc.subjectM41 - Accountingen
dc.titleQualitative Characteristics of the Information Presented in the Financial Statements Prepared on the Basis of the International Public Sector Accounting Standardsen
dc.typePeer-reviewed Articleen

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