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  Specific Aspects of the Inventory of Assets in the Enterprises with Agricultural Activities

  Basic requirement in the activity of the agricultural enterprises is to present a true and fair financial and property status, accounted financial results and changes in cash flows. In the stage of preparation for the annual accounting closure most important precondition for this is to perform an annual inventory of assets, equity and liabilities. ... Basic requirement in the activity of the agricultural enterprises is to present a true and fair financial and property status, accounted financial results and changes in cash flows. In the stage of preparation for the annual accounting closure most important precondition for this is to perform an annual inventory of assets, equity and liabilities. In the current research we will focus our attention on the inventory of assets in the agricultural enterprises.

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  Financial Analysis of the Structure, Composition and Effective Use of Publicly Owned Real Estate

  The research presents the structure and content for a system of indicators for financial analysis of publicly owned real estate. The aim is to clarify the logic, significance, numerical values and methods of use of the proposed indicators for financial analysis and evaluation of the effective use real estate. Potential approaches of examining ... The research presents the structure and content for a system of indicators for financial analysis of publicly owned real estate. The aim is to clarify the logic, significance, numerical values and methods of use of the proposed indicators for financial analysis and evaluation of the effective use real estate. Potential approaches of examining their comparability and compatibility with other indicators, as well as opportunities for clustering of similar performance and time tracking analysis of objects are discussed. The methodology for deriving the indicators and their meanings enables the study of the effectiveness of the functioning of publicly owned real estate. The proposed system of indicators will improve the effective decision making in the management of publicly owned real estate. Developed by the author, a system of indicators of financial analysis of municipal property was piloted in 6 municipalities in South-Eastern Europe - the Municipality of Tirana, Municipality of Bucharest, Sofia Municipality, Municipality of Athens, City of Zagreb, and Municipality of Cajetina.

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  Possibilities to Evaluate the Sustainability of the Banks in Bulgaria using a Rating System ALER(TS)

  As the global financial crisis of 2007 shows, the modern banks are crucial for the stability of the financial sector and the economy as a whole. The study aims to present to academics and banking professionals the developed methodology of the evaluation system for sustainable development of the banking sector ALER(TS) and assess the extent of its ... As the global financial crisis of 2007 shows, the modern banks are crucial for the stability of the financial sector and the economy as a whole. The study aims to present to academics and banking professionals the developed methodology of the evaluation system for sustainable development of the banking sector ALER(TS) and assess the extent of its applicability based on real data analysis. The study argues that an independent and open-rating system to evaluating the banking sector contributes to increase its stability and competitiveness.