{"title":"保加利亚长期资产评估规范性法规的历史考察","authors":"N. Alexandrova","doi":"10.2139/ssrn.3049278","DOIUrl":null,"url":null,"abstract":"The report makes a retrospective analysis of the Bulgarian Normative Regulation for the evaluating in accountancy, which has been applied to the long-term assets for the last fifteen years. Two periods are pointed out: initial consistent liberalization, expressed in evaluating by fair value in the national accounting standards, mainly as an aim for harmonizing of the Accounting Legislation with the International Accounting Standards (IAS); consequently in the National Accounting Standards is observed a coming back to the conception of the historical cost as a result of the harmonization with Directive IV of the European Community from 1978, at the same time IAS are applied obligatory in a number of companies, including public ones.","PeriodicalId":135206,"journal":{"name":"ERN: Measurement & Data on National Income & Product Accounts (Topic)","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2008-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A Historical View Towards the Normative Regulation for Evaluation of Long-Term Assets of Bulgaria\",\"authors\":\"N. Alexandrova\",\"doi\":\"10.2139/ssrn.3049278\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The report makes a retrospective analysis of the Bulgarian Normative Regulation for the evaluating in accountancy, which has been applied to the long-term assets for the last fifteen years. Two periods are pointed out: initial consistent liberalization, expressed in evaluating by fair value in the national accounting standards, mainly as an aim for harmonizing of the Accounting Legislation with the International Accounting Standards (IAS); consequently in the National Accounting Standards is observed a coming back to the conception of the historical cost as a result of the harmonization with Directive IV of the European Community from 1978, at the same time IAS are applied obligatory in a number of companies, including public ones.\",\"PeriodicalId\":135206,\"journal\":{\"name\":\"ERN: Measurement & Data on National Income & Product Accounts (Topic)\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2008-10-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ERN: Measurement & Data on National Income & Product Accounts (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3049278\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: Measurement & Data on National Income & Product Accounts (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3049278","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A Historical View Towards the Normative Regulation for Evaluation of Long-Term Assets of Bulgaria
The report makes a retrospective analysis of the Bulgarian Normative Regulation for the evaluating in accountancy, which has been applied to the long-term assets for the last fifteen years. Two periods are pointed out: initial consistent liberalization, expressed in evaluating by fair value in the national accounting standards, mainly as an aim for harmonizing of the Accounting Legislation with the International Accounting Standards (IAS); consequently in the National Accounting Standards is observed a coming back to the conception of the historical cost as a result of the harmonization with Directive IV of the European Community from 1978, at the same time IAS are applied obligatory in a number of companies, including public ones.