Accounting Aspects of Intangible Cultural Heritage

The author's research is provoked of the rich intangible cultural heritage of Bulgaria and the possibilities of its integration as an intellectual property. The study of the Author is mainly based of the possibilities of the integration of this intellectual property for accounting purposes. Also analyzed are actual problems in Bulgaria about standardizing and accounting of the rights of traditional knowledge.

Autorentext

Rumiana Pojarevska has obtained her PhD degree in Accounting and Economics in UNWE, Sofia, Bulgaria 2005. She is an Ass.Prof. at Accounting and Analysis Department of the University of National and World Economy. The Author works in the fields of study of Accounting, Intangible Assets and Non-profit Organizations.