IFRS 16 is effective from 1 January 2019 with a major impact on all lessees renting assets under operating leases.
According to Order of the Director of the Customs Agency No. ЗАМ-1203/13.09.2017, the transitional period during which the existing registrations in the electronic system of the Customs Agency under the old regime could still be used expires on 31 January 2018.
IFRS 16 Leasing Newsletter EN May 2018
IFRS 16 is effective from January 2019 with a major impact on all lessees renting assets under operating leases (limited impact on lessors of operating leases, as well as both lessees and lessors of finance leases).
Global Economic Crime and Fraud Survey 2018, Bulgaria Country Report
Marketing Manager, PwC Bulgaria
Tel: + (2) 9355 200