Fair Value in Financial Statements of Bulgarian Enterprises

• Authors: Iva Bankova Moneva
• Languages of publication: EN

Abstracts

EN

The author undertakes an important issue relating to axiology of activities (individual and collective) incorporated in the Bulgarian financial and economic practice. Moneva points to phenomena which favour corruption and reinforce patterns of illegal conduct and practices distant from what has been recognized in liberal democracies of the West as correct and recommended. Lack of clarity and transparency of power, lack of public oversight over state institutions support persistence of pathological and destructive practices. The article constitutes an important voice in defence of democratic values.

Keywords

EN

financial system; economy; transparency; Bulgaria

• Publisher: Księgarnia Akademicka
• Journal: Politeja : Pismo Wydziału Studiów Miedzynarodowych i Politycznych Uniwersytetu Jagiellońskiego
• Year: 2012
• Issue: 2.3(20.3)
• Pages: 109-114

Contributors

author

Iva Bankova Moneva

• Varna Free University ‘Chernorizets Hrabar’ (Varna, Bulgaria)