ON SOME ISSUES REGARDING NON-PUBLICATION OF RESEARCH AND DEVELOPMENT DISCLOSURES IN THE FINANCIAL STATEMENTS OF BULGARIAN INNOVATIVE ENTERPRISES

Authors

Keywords
R&D, disclosure, references, financial statements.

Abstract
The paper presents the results of a survey carried out by the author among practising accountants in Bulgaria regarding the publication of research and development (R&D) disclosures in the financial statements of innovative enterprises. The aim is to study some of the potential reasons for the current accounting practice of underestimating the mandatory and voluntary disclosure of R&D data. The adopted research methods are based on logical, deductive and comparative methods. The study results encourage literature development by presenting a more in-depth analysis of the factors influencing R&D data disclosure by Bulgarian enterprises.

JEL: M400, M480, M410.
Pages: 15

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

More titles

  • KEY ASPECTS ABOUT THE SUBSIDIARY IN THE CONCEPT OF PERMANENT ESTABLISHMENT

    The article deals with one of the cases when permanent establishment (PE) is not usually formed – the provision of Art. 5, para.7 of the Model Tax Convention on Income and Capital of Organisation for Economic Co-operation and Development (OECD). The main aim of the study is to outline its legal nature, focusing on the key points in it. Although it ...

  • APPLICATION OF INFORMATION TECHNOLOGIES IN THE ECONOMY AND EDUCATION OF THE REPUBLIC OF BELARUS: CONDITION, PROBLEMS AND PROSPECTS

    The article examines the level of development of the digital economy and information technologies in the Republic of Belarus from the global ratings point of view, identifies the problems of using information technologies in the country's economy and the prospects for the development of the digital economy. Regulatory and legal acts regulating the ...

  • FLEXIBLE WORKING ARRANGEMENTS – CURRENT CONDITIONS AND RESEARCH DIRECTIONS

    The Covid-19 pandemic has led to a global experiment in relation to flexible organisation of work practices, mainly remote work. It can be assumed, that in the near future these practices are going to be developed in a different way than we know today. The article summarizes the state of knowledge of flexible working arrangements development prior ...