id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
faba-187	Feschiyan, Daniela; Andasarova, Radka	Financial Reporting in The Public Sector in The Republic of Bulgaria under The Conditions of European Harmonization and Global Legitimacy of IPSAS	2024	8	.pdf	application/pdf	4720	226	31	The global tendency towards standardization of public sector accounting is reflected in the establishment of a certain set of generally accepted rules and their implementation by the national governments at different levels of management and by international organizations including the European Commission (EC), North Atlantic Treaty Organization (NATO), United Nations Organization (UN) and others. Daniela Feschiyan (2018) maintains the statement that „Standardization of public sector accounting is an objectively determined dynamic process that provides for the establishment and application of generally accepted rules for the regulation of the accounting system and the creation of a uniform structure and content of the financial statements that meet all public interests with regard to obtaining reliable information about public finances.	cache/faba-187.pdf	txt/faba-187.txt