Intangible and Tangible Assets, and Inventories as Elements of the Accounting Policies of Hotels in Bulgaria
Authors:
Daniela
Georgieva
International Business School, Bulgaria
Pages:
105-
111
Abstract:
A main goal of the report is to analyze disclosed data about intangible and tangible assets, and inventories in the accounting policies of 20 hotels, offering accommodation and food services at the territory of Republic of Bulgaria. Subjects of research are the accepted and applied accounting rules and practices regarding the analyzed assets. For the purposes of the analysis, data from officially published financial statements in the Commercial Register from 2014, 2015 and 2016 were used, as well as information from the official websites of the hotels.
Keywords:
accounting policies, hotel, disclosure, development, intangible and tangible assets, inventories.
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