IZAZOVI CILJNOG OBLIKOVANJA FINANSIJSKIH IZVEŠTAJA U SAVREMENIM USLOVIMA POSLOVANJA

Autori

  • Bojan Savić Univerzitet u Beogradu, Poljoprivredni fakultet, Zemun-Beograd Author
  • Ivan Milojević Ministarstvo odbrane Republike Srbije, Sektor za ljudske resurse Author

DOI:

https://doi.org/10.5937/Oditor2202030S

Ključne reči:

politika finansijskog izveštavanja, računovodstvene politike, MSFI, kvalitet dobitka

Apstrakt

Prilikom sastavljanja finansijskih izveštaja saglasno MSFI moguće je za obuhvatanje efekata pojedinih događaja i transakcija primeniti više postupaka i metoda. Okolnost da je kvalitet računovodstvenih informacija direktno uslovljen odabirom računovodstvenih politika, izvršenih procena prilikom pripremanja finansijskih izveštaja, kao i sprovedenog profesionalnog prosuđivanja sastavljača finansijskih izveštaja, postoji naglašena potrebu da se sagledaju dometi ciljnog oblikovanja finansijskih izveštaja, budući da na osnovu prikazanih informacija primarni korisnici finansijskih izveštaja donose odluke u domenu alokacije kapitala. Cilj rada je da osvetli područje koncipiranja i odabira računovodstvenih poltiika i time doprinese boljem razumevanju prikazanih finansijskih informacija kao značajne pretpostavke efikasnog odlučivanja investitora i funkcionisanja tržišta kapitala.

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Reference

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2022-08-31

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