GUIDELINES FOR DEVELOPMENT OF А ACCOUNTING POLICY MODEL OF THE COMMUNITY CENTERS IN BULGARIA

Abstract

The study researched the potential of modifying the reporting process in the community centers by their accounting policy. The author has studied the nature and characteristics of the accounting policy, its forms of manifestation and the factors influencing its parameters. The relevant legal framework is analyzed and the studies of significant scientists in the accounting theory. As a result the structure and the key elements of the accounting policy model were defined. As final the research leads to an accounting policy model in the Community Centers within guidelines for its preparation in a real environment.