Yearbook

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  REVENUE FROM CONTRACTS UNDER MULTIPLE-ELEMENT ARRANGEMENTS

  The study addresses issues associated with the time of origin and recognition of income in accounting. The applied principles and rules, methods and methodologies relevant to the individual economic situations related to the recognition of income are considered and analyzed. The study is devoted to the recognition of revenue from transactions for ... The study addresses issues associated with the time of origin and recognition of income in accounting. The applied principles and rules, methods and methodologies relevant to the individual economic situations related to the recognition of income are considered and analyzed. The study is devoted to the recognition of revenue from transactions for the sale of goods or services, the implementation of which is at a certain time or within a certain period. The approaches for revenue recognition in multi-component contracts and transactions are also studied. Execution times for the individual components - goods and services are discussed and the need for a new approach in the reporting of multi-component transactions is clarified. This has been done on the basis of the review of existing and applied approaches and methods and the practice and policies of companies applying the International Accounting Standards in the field of telecommunications in Bulgaria and of large and medium enterprises applying National Accounting Standards for 2019. Since the companies in Bulgaria, based on the requirements of the Accounting Act, prepare and present their annual financial statements, in compliance with the requirements of IAS or NSS, the different approaches are considered and discussed - based on the analysis of the relationship and commonalities and differences between IFRS and NSS. The study and clarification of the main points in multi-component contracts is related to the thesis that knowledge of the basic rules for transfer of control and knowledge of the principles of "unbundling" of individual components is a prerequisite for their proper current accounting and periodic presentation in financial reports, as a result of which their usefulness for the users will increase.

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  APPLICATION OF THE PRINCIPLES OF SUSTAINABILITY IN BUSINESS LOGISTICS WITH CORPORATE CUSTOMER SERVICE

  Changing economic conditions pose a number of challenges to business logistics and in particular, its role in customer service, but it can and should be linked to modern understandings of sustainability. The aim of the study is to highlight the application of the principles of sustainability in business logistics with corporate customer ... Changing economic conditions pose a number of challenges to business logistics and in particular, its role in customer service, but it can and should be linked to modern understandings of sustainability. The aim of the study is to highlight the application of the principles of sustainability in business logistics with corporate customer service. The main tasks related to the goal are: to present the content aspects of sustainability and its connection with business logistics; to bring the technological solutions in business logistics with corporate customer service in the direction of increasing sustainability; to derive the expected results from the application of the principles of sustainability in business logistics with corporate customer service. The main research thesis of the author is that digitalization in business logistics predetermines a number of changes and requires managers of large companies be innovative and creative in applying the principles of sustainability in order to provide an excellent service to ever-changing corporate customers.

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  THE NATIONAL SECURITY SYSTEM OF THE REPUBLIC OF BULGARIA AS PART OF THE EUROPEAN UNION SECURITY

  The topic of security is becoming more and more relevant. The challenges of the environment and the dynamics of social processes place new demands on policies and the responsible bodies involved in their implementation. The national security system is perceived as a permanent organization, functioning in order to protect and preserve the ... The topic of security is becoming more and more relevant. The challenges of the environment and the dynamics of social processes place new demands on policies and the responsible bodies involved in their implementation. The national security system is perceived as a permanent organization, functioning in order to protect and preserve the material goods created by society and people's lives. The activity unites the efforts of so many people and resources at the same time, like no other. This paper presents some security interpretations that need to be taken into account in the preparation and implementation of security policies, both at national and European level. A content analysis of the regulatory and strategic framework in Bulgaria in the context of European security policy has been made. A critical analysis of the existing theories with regard to the national security system has also been conducted and the national interests and strategic goals have been outlined, based on which the challenges, risks and threats to national security have been identified.