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INTERNATIONAL STANDARDS AND FINANCIAL REPORTING OF CORPORATIONS IN SERBIA

Borivoje P., Maja A.T., Mariya P. Prokolović,Arsić-Trajković,Pavlova
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Borivoje P., Maja A.T., Mariya P. Prokolović,Arsić-Trajković,Pavlova: H.S.Prokopovic,Serbia; St. Cyril and St. Methodius University of Veliko Trnovo, Department of “Accounting and Finance”, Bulgaria

No 2014-01, Ekonomika, Journal for Economic Theory and Practice and Social Issues from „Ekonomika“ Society of Economists, Niš (Serbia)

Abstract: Nowadays different national accountant practices cause numerous problems in international financial reporting. Those problems are caused by the fact that financial reports prepared and made according to the principles and rules of recognition, measuring and publishing on national level do not correspond to the users of other national economies. Тhis is the reason why cоmpanies are forced to translate, that is make financial reports produced in one national economy in accordance with the rules of the other national economy. Companies are thus facing the problem of financial reports preparation and creation, because different accounting practices enable comparison of financial reports. This is especially expressed in making investment decisions in international financing.

Keywords: International standards; globalization; SRRS; IFAC... (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 7 pages
Date: 2014-04
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:esb:casprv:2014-103

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