DISCLOSURE OF INFORMATION IN THE GOVERNMENT PAYMENTS REPORT BY PUBLIC INTEREST ENTERPRISES

Pavlina Dimitrova

Abstract


Public interest enterprises specified by the Accounting Act have to prepare a Report on Payments to Governments. The report is mentioned in Article 53 of the Act and as the name suggests, it contains only descriptive information. The document is prepared only by those enterprises of public interest, which for the reporting period as of 31.12 report an average number of staff over 500 people. In the present study, an attempt will be made to analyze the information provided by the enterprises of its efficiency and quality.

Keywords


extract of minerals, virgin forests, payments to governments

References


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