Accountancy Act of the Republic of Bulgaria (1991, as amended 1993, 1996) (excerpts related to Freedom of Association) (English)
ACCOUNTANCY ACT
Promulgated State Gazette No. 4/15.01.1991
Amended SG No. 26/1992; 55/1993; 21, 33 & 59/1996
(excerpts)
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Article 2
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(4) Legal entities which do not perform business activity, may not apply double-entry book keeping.