Business, Management and Accounting
7 years ago

New Accounting Law Promises Transparency and Fairness for All Businesses

Journal of Academic Research in Economics
ON ACCOUNTING PRINCIPLES IN THE CONTEXT OF THE NEW ACCOUNTING LAW
Гергана Николова

Paper Summary

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The article compares accounting principles before and after 2016, focusing on the differences between European-Continental and Anglo-Saxon schools of thought. It also discusses the importance of accounting information and the essence of Accounting as a social science. The study looks at Accounting laws, International Accounting Standards, and International Financial Reporting Standards to draw conclusions about accounting principles.