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Accountancy Act

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Summary

This Act shall regulate: the requirements for entities’ ongoing accounting and accounting systems, accounting documents and accounting information, asset and liability stocktaking, and safekeeping of accounting information; the applicable financial accounting basis; the content and the drawing up of entities’ and group of entities’ financial statements, management reports, and reports on payments to governments; the obligations related to the independent financial audit and publishing entities’ and group of entities’ financial statements, management reports, and reports on payments to governments; the obligations and responsibilities of entity’s chief executive officer.

Thumbnail image for This Act shall regulate: the requirements for entities’ ongoing accounting and accounting systems, accounting documents and accounting information, asset and liability stocktaking, and safekeeping of accounting information; the applicable financial accounting basis; the content and the drawing up of entities’ and group of entities’ financial statements, management reports, and reports on payments to governments; the obligations related to the independent financial audit and publishing entities’ and group of entities’ financial statements, management reports, and reports on payments to governments; the obligations and responsibilities of entity’s chief executive officer.
Issuer

Bulgaria

Year

2015

Region

Europe

Issuer (type)

National Assembly of Bulgaria (Government)

Policy Type

Other sustainability policy

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Arts, Entertainment, & Recreation
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
  • Agriculture, Forestry, Fishing & Hunting
Restrictiveness

Low

Sustainable Development Goals (SDGs)
  • SDG 8: Decent Work and Economic Growth
  • SDG 10: Reduced Inequality
  • SDG 15: Life on Land

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