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Izveštavanje O Rizicima Kroz Finansijske Izveštaje Kompanija (Risk Reporting In Companies’ Financial Statements)

Author

Listed:
  • Amira Pobrić

Abstract

Izveštavanje o rizicima podrazumeva saopštavanje širokog opsega informacija o rizicima sa kojima se kompanija suočava. Iako rizici u poslovanju oduvek postoje, povećana neizvesnost i kompleksnost poslovanja, finansijski skandali i finansijska kriza nametnuli su potrebu za većom transparentnošću kompanija i u fokus stavili rizike i upravljanje rizicima. Vlasnici i investitori su svesni toga da stvaranje vrednosti zahteva preuzimanje rizika i oni žele da znaju u kojoj meri su kompanije izložene rizicima i kako njima upravljaju. U radu ukazujemo na koristi koje od obelodanjivanja informacija o rizicima imaju eksterni stejholderi, izveštajne kompanije i finansijska tržišta. Ukazujemo i na rizike koji su povezani sa obelodanjivanjem ovih informacija. Odbor za međunarodne računovodstvene standarde nametnuo je kompanijama obavezu obelodanjivanja informacija o rizicima u finansijskim izveštajima. Ova obaveza odnosi se na obelodanjivanja o finansijskim rizicima. Kompanije se podstiču da dobrovoljno obelodanjuju informacije o ostalim rizicima kojima su izložene. Primetno je da obim obelodanjivanja znatno varira među kompanijama. Zbog toga, u radu nastojimo da identifikujemo determinante obima obelodanjivanja o rizicima. Pored kvantiteta, bavimo se i kvalitetom izveštavanja o rizicima ukazujući na to da kvalitet informacija o rizicima koji se nudi eksternim stejkholderima nije na zadovoljavajućem nivou.

Suggested Citation

  • Amira Pobrić, 2019. "Izveštavanje O Rizicima Kroz Finansijske Izveštaje Kompanija (Risk Reporting In Companies’ Financial Statements)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 32, pages 57-74, March.
    • Handle: RePEc:beo:ekidpr:y:2019:i:32:p:57-74
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    More about this item

    Keywords

    rizik; obelodanjivanja; finansijski izveštaji;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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