Accounting Aspects of Intangible Cultural Heritage. Current Issues in the Theory and Practice In Bulgaria

      Аннотация: 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.

Ключевые слова: accounting, intangible assets, Intangible Cultural Heritage, Intellectual Property