Representing Development Costs of Application Software in Financial Statements: a Study on How Bulgarian Accounting Culture Needs to Be Changed
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The author emphasizes the specific features of globalization processes described by terms like: information technology, transformations of material culture, national economy and circulation of increasingly less tangible financial capital. The virtual world with sophisticated tools and well-trained specialists offers a broad selection of opportunities to make the economy stronger. However, not every actor (state) has tools to participate in this global competition. This article examines how national economies, including Bulgaria, try to become a full right member (participant) in the global “game.”
- Eurostat: <http://epp.eurostat.ec.europa.eu/tgm/table.do?tab=table&plugin=1&language=en&pcode=tsiir090>, 1 February 2010.
- IAS 38, par. 57; NAS 38, par. 3.3.
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