EVOLUCIJA PRAVNE REGULATIVE FINANSIJSKOG IZVEŠTAVANJA U EVROPSKOJ UNIJI I IMPLIKACIJE ZA SRBIJU
DOI:
https://doi.org/10.59864/Oditor42601ZTKljučne reči:
finansijsko izveštavanje, pravna regulativa, harmonizacija, međunarodni standardi finansijskog izveštavanja (MSFI)Apstrakt
Finansijsko izveštavanje predstavlja ključni mehanizam za obezbeđivanje transparentnosti, odgovornosti i poverenja na tržištu kapitala i u širem ekonomskom sistemu. Razvoj pravnog okvira Evropske unije odražava dugoročan proces harmonizacije usmeren ka unapređenju uporedivosti i pouzdanosti finansijskih informacija među državama članicama. Temeljne direktive, kasnije objedinjene Direktivom 2013/34/EU, uspostavile su savremen okvir za finansijsko i nefinansijsko izveštavanje, dodatno unapređen Direktivom 2014/95/EU i Direktivom o korporativnom izveštavanju o održivosti (CSRD). Kao zemlja kandidat za članstvo u Evropskoj uniji, Republika Srbija ostvarila je značajan napredak u usklađivanju svog zakonodavstva sa evropskim standardima, posebno donošenjem Zakona o računovodstvu iz 2019. godine. Međutim, i dalje postoje izazovi u punoj primeni Međunarodnih standarda finansijskog izveštavanja (MSFI), kao i u jačanju institucionalnog nadzora i kontrole kvaliteta. U radu se analizira evolucija pravne regulative finansijskog izveštavanja u Evropskoj uniji, procenjuje nivo harmonizacije u Republici Srbiji i identifikuju ključni izazovi i mogućnosti za dalje unapređenje.
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