СЧЕТОВОДСТВО
бр. 1/2014, година XVIII
PREPARING THE ANNUAL FINANCIAL STATEMENTS FOR 2013 AND
REGISTERED AUDITORS’ REQUIREMENTS IN RESPECT OF FINANCIAL
STATEMENTS THAT ARE THE SUBJECT OF INDEPENDENT FINANCIAL
AUDIT
Dimitar Jelyazkov
Certified Public Accountant,
Registered Auditor
Key words:
Zlatka Kapinkova
Certified Public Accountant,
Registered Auditor
Summary
Annual
financial The article gives full description in chronological order of
statements
the required methodological and systematic steps and
AS 1 Presentation of procedures related to the preparation of entities’ annual
Financial Statements financial statements for 2013.
AS 13 Liquidation This article highlights the relevance of particular
and
Insolvency regulations in light of the scope and content of applicable
legislation in respect of the preparation of these statements.
Accounting
The article stresses the main objective, namely, that annual
financial statements should give the so called “true and fair
view” of entity’s financial position, as at 31 December 2013.
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