In the presence global economic system the business world is everything else but not both peaceful and predictive. Therefore, every business organization needs attracted capital not only to be able to survive but and for its development. The clearness about as the moment situation, as well as future plans are received on the basis of accountancy.
As frightening as it sounds, the accountancy is actually is a systematic method for recording, reporting and analyzing of every financial transaction, which is directly connected with the business. Hence, the purpose of this article is to be made synopsis of the manner of business combinations’ accounting over long-term investments realizing in other business organizations. The idea is to justify the optimal way for their accounting according to the Bulgarian legislation
