Contents of issue
AUDIT: BOOSTING THE QUALITY AND EFFICIENCY OF SMALLER ENTITY AUDITS 9 Phil Cowperthwaite Member, IFAC SMP Committee ACCOUNTING: MEASUREMENT OF THE REVENUE OVER THE TIME ACCORDING PRINCIPAL STATEMENTS IN IAS 18 REVENUE 13 Hristo Dosev Certified Public Accountant, Registered Auditor Managing Partner at “Dosevi – consultations and audit” LTD – Gabrovo SOME ASPECTS OF THE ACCOUNTING TREATMENT OF CONVERTIBLE BONDS FROM THE PERSPECTIVE OF THE ISSUER 27 Georgi Nikolov Certified Public Accountant, Registered Auditor Ph.D. student at the department of “Accounting and Analysis”, UNWE
ACCOUNTING AND ANALYSIS: CAPITAL STRUCTURE OPTIMIZATION METHODS Ass. Prof. Lyubomir Todorov, PhD Financial Analyst and Teacher of the University of National and World Economy SOCIAL SECURITY: BENEFITS AND GRANTS PAYABLE BY THE NATIONAL SOCIAL SECURITY INSTITUTE (NSSI) 52 Aspasiya Petkova Social Security and Health Expert 36