Stanimira Petrushkova
National High School in Finance and Business
1, Rozova dolina St.
1421 Sofia, Bulgaria
E-mail: nfsg.sofia@gmail.com
Abstract. This article reviews the aspects of harmonization, development
and normative requirements for the organization of accounting in the Republic of
Bulgaria, the applicable European directives, national and international accounting
standards and normative regulations, organization of practical training in accounting
and build of capable accounting professionals.
Keywords: European directives; accounting standards; accounting principles;
enterprise; financial report
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