Problems in Building and Maintaining the Professional Competence of Modern Professional Accountants

Authors:

Pages: 45-48

Abstract:

This report considers one of the elements of intangible assets – human capital and, in particular, the team of professional accountants in the economic unit. The subject of research is the essence and the ways of creating and maintaining their professional competence as well as the problems related to it.

Keywords:

Professional accountants, professional competence, regulation, certification, education.

Download

Development of the Market of Green Debt Securities – International Aspects and Perspectives in Bulgaria

Authors:

Pages: 31-41

Abstract:

The paper considers the determinants of the emergence and development of a new segment for securities markets – bonds linked to financing or refinancing projects with environmental benefits. Emphasis is placed on labelled green bonds in the period 2014–2017. The prospects for their issuance and future investment interest in Bulgaria are also analyzed.

Keywords:

green bonds, climate bonds, ESG factors, green bonds market, environmental finance JEL: F64, F65, G10, G20, O16, Q50

Download

NA