Списание на ИДЕС - бр. 01/2014 | Page 8

ACCOUNTING FOR INTEREST FREE LOANS IN ACCORDANCE WITH IFRS – PRACTICAL ASPECTS 57 Georgi Nikolov Certified Public Accountant, Registered Auditor Ph.D. student at the Department of “Accounting and Analysis”, UNWE ACCOUNTING AND ANALYSIS SOLVENCY AND LIQUIDITY OF THE ENTERPRISE Ivan Dochev Certified Public Accountant, Registered Auditor 67