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The Quality of Financial Reporting in the Republic of Serbia

Author

Listed:
  • Đukić Tadija Đ

    (University of Niš, Faculty of Economics, Serbia)

  • Pavlović Miloš

    (University of Priština, Faculty of Economics Kosovska Mitrovica, Serbia)

Abstract

Kvalitetni finansijski izveštaji treba da istinito i objektivno prikažu finansijsku poziciju, rezultat poslovanja i promene finansijske pozicije određenog poslovnog entiteta. Zadovoljni korisnici finansijskih izveštaja, koji na osnovu njih donose poslovne odluke, predstavljaju najbolju potvrdu kvaliteta finansijskog izveštavanja. U radu će biti reči o konceptualnim okvirima finansijskog izveštavanja i pokušaju da se napravi jedinstven, revidiran konceptualni okvir, kao zajednički projekat FASB-a i IASB, kao i novinama koje taj okvir donosi. Takođe, u radu je prikazano trenutno stanje u pogledu kvaliteta finansijskog izveštavanja u Republici Srbiji i ukazano na neke nedostatke računovodstvene regulative na nacionalnom nivou kao preduslova kvalitetnog finansijskog izveštavanja. Na kraju, predložene su mere i aktivnosti za unapređenje kvaliteta finansijskog izveštavanja u trenutnim ekonomsko-političkim uslovima u Republici Srbiji.

Suggested Citation

  • Đukić Tadija Đ & Pavlović Miloš, 2014. "The Quality of Financial Reporting in the Republic of Serbia," Economic Themes, Sciendo, vol. 52(1), pages 99-114, March.
    • Handle: RePEc:vrs:ecothe:v:52:y:2015:i:1:p:99-114:n:7
    DOI: 10.1515/ethemes-2014-0007
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