NECESSITY FOR A MODIFICATION OF THE ACCOUNTING LEGISLATION IN THE PUBLIC SECTOR FIELD

Vencislav Vechev

Abstract


In the accounting legislation in the field of the public sector in our country a number of conceptual changes have occurred, which reflect on the organization of the accounting process in the budget organizations.

Despite the changes made, there are certain ambiguities that create a number of problems in terms of methodology and overall organization of accounting in budget organizations.

The purpose of the present study is to conduct a retrospective analysis of the changes in the accounting legislation in the field of the public sector to highlight the main problems related to the accounting and to propose solutions in this direction.

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References


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