Stanislava Pancheva


The scientific research examines the transactions for export of goods, highlighting their nature and deriving their features for tax and accounting purposes. On this basis, an attempt was made to formulate a definition for them for the purposes of their accounting. Their specific features, directly related to the organization and implementation of the reporting process in non-financial enterprises, have been identified and characterized.

In order to achieve a greater depth of research, the three options applicable in the national practice for accounting treatment of transactions for export of goods are analyzed and on this basis a model for their accounting has been developed and argued. The model has been tested in a real environment and conclusions have been drawn about its lawful, methodologically sound and practical application.


accounting, import, trade, foreign trade, goods

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New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria - contract № КП-06-НП1/5 of 17.12.2019 in the competition of Bulgarian scientific periodicals – 2019

New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria – contract № ДНП 05/52 от 22.12.2016 in the competition of Bulgarian scientific periodicals – 2016

The contents of this publication do not necessarily reflect the position or opinion of the National Science Fund of the Republic of Bulgaria. The opinions expressed are those of the author(s) only and should not be considered as representative of the National Science Fund’s official position.


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