R&D DISCLOSURES AS PART OF THE FINANCIAL STATEMENTS OF BULGARIAN INNOVATIVE COMPANIES

Authors

Keywords
R&D, mandatory disclosure, voluntary disclosure.

Abstract
The object of analysis of this research paper is mandatory and voluntary R&D disclosures of Bulgarian innovative enterprises. The subject of research is published financial statements, as well as the notes accompanying them, including notes about significant accounting practices, activity reports and auditor reports. The aim is to study the practice of Bulgarian innovative companies in terms of R&D disclosures by making a comparative analysis of existing legal and theoretical requirements to these disclosures and the practical findings of the research we conducted. The research methods we employ are based on the logical, the deductive and the comparative method, in addition to content analysis and synthesis of new texts in related legislative framework and theoretical developments.

JEL: M400, M480, M410.
Pages: 13

To view the full text of the article click on the relevant button below.

More titles

  • CREATION OF A MECHANISM FOR THE IMPLEMENTATION OF GREEN PURCHASES IN THE PUBLIC SECTOR: UKRAINIAN EXPERIENCE

    The globalization of public relations has led to the need to reform the public sector of the economy. Harmonization of legislation and regulatory basis with European Union standards requires the generation of new approaches and forms of interaction between customers and participants in procurement processes. The reform of the public procurement ...

  • THE EFFECT OF SOME BANK INDICATORS UPON THE GDP, THE UNEMPLOYMENT RATE AND FOREIGN DIRECT INVESTMENT IN BULGARIA

    The article presents the findings of a research into the effect that loans to non-financial corporations, household deposits and interest rates on new business loans in Bulgarian currency to non-financial corporations have upon the GDP, the unemployment rate and foreign direct investment in Bulgaria. The research employs regression analysis and ...

  • ORGANIZATION OF A MOBILE EMERGENCY MANAGEMENT CENTER

    This article covers the problem issues of the organization of a mobile emergency management center of the Main Inspectorate of Emergency Situations of the Republic of Moldova. The key objectives assigned to the Situational Center have been determined, as well as the peculiarities of the developing organizational structure of the information ...