Bulgarian Certified Expert Accountant Exam case studies
Bulgarian Certified Expert Accountant Exam · Put your knowledge to work in context.
The Certified Expert Accountant (Дипломиран експерт-счетоводител, or ДЕС) is Bulgaria's senior professional accounting qualification, recognised under national accountancy law and associated with the Institute of Certified Public Accountants in Bulgaria. It sits above entry-level bookkeeping credentials and signals that a holder can sign off on complex financial reporting, lead audits and advise on tax and control matters at a level expected of a statutory auditor or chief accountant. The Bulgarian Certified Expert Accountant Exam case studies are 5 cases and about 3,587 words.
1Revenue cut-off and variable consideration at a machinery manufacturer
Balkan Hydraulics AD (functional currency BGN, EUR-pegged) signs a contract on 1 November 2025 to deliver 12 hydraulic press units for a fixed price of BGN 240,000 each, total BGN 2,880,000. Delivery is scheduled in three batches: 4 units on 20 December 2025, 4 on 15 February 2026, 4 on 30 April 2026.
600 words, about 3 min2Goodwill impairment testing under cash-flow uncertainty
Sofia Packaging Group prepares consolidated statements under IFRS. It carries goodwill of BGN 4,500,000 allocated to the Corrugated CGU.
696 words, about 3 min3Absorption costing, idle capacity and a special order
Rodopi Furniture EOOD produces 20,000 office chairs per year at practical capacity of 25,000 units. Normal activity for overhead absorption is set at 80% of practical capacity, i.e.
587 words, about 3 min4Audit materiality, sampling and a disputed cut-off population
You are the engagement partner on the statutory audit of a Bulgarian wholesaler, Veliko Trade AD, for the year ended 31 December 2025. Total assets are BGN 42m, revenue BGN 96m, profit before tax BGN 3.2m.
703 words, about 4 min5Permanent establishment risk and VAT treatment of cross-border services
Nordic Software AB, a Swedish company with no Bulgarian subsidiary, licenses cloud accounting software to Bulgarian business customers. In 2025 it generated BGN 1,800,000 of subscription revenue from 340 Bulgarian customers.
1,001 words, about 5 min