съкратен счетоводен баланс
which I translate as an abbreviated balance sheet. They don't have to adopt the International Accounting Standards and can use the National Accounting Standards.
There is a set form of balance sheet and Accounting Standard 1 has been amended so that the the form is simplified. Although I've got the verbal description I haven't been able to find a specimen.
This all sounds very familiar to anyone who has ever run a small UK company.
There is also the Statistics Form which I think is an entirely separate filing obligation arising under the Statistics Act 2005.
The Accountancy Act lays down the qualifications needed for BG accountants. There are criminal offences specified in the Act relation to unqualified persons and accounts.
One thing I do know is that to create a balance sheet you need some balances, which presupposes that you have got a few ledger accounts. Of course, under all accounting conventions you are supposed to use the same headings as the previous year and put the previous year's figures in as well.
Get an accountant! You know it makes sense.
Serbia and Macedonia have both changed their laws to allow foreigners to own land. Once the Bulgarians realise it is not possible to take it away and that foreigners do sell back to locals maybe they will reappraise this article of faith. Then we could all dump our companies.