Naslov (srp)

Računovodstvene politike u funkciji kreiranja finansijskog položaja i uspešnosti poslovanja preduzeća

Autor

Raičević, Jelena, 1984-

Doprinosi

Đukić, Tadija, 1966-
Spasić, Dejan
Sekerez, Vojislav

Opis (srp)

Financial statements are the means by which relevant informationabout a company is passed on to its users. Based on theinformation presented in the financial statements, that is theinformation about the financial position and performance of thecompany, generated cash flows and capital, users make businessdecisions. Specific accounting policies serve as the basis for thepreparation of quality financial statements. Since the managementis responsible for the preparation and presentation of financialstatements, it selects the accounting policies. Although seeminglysimple, the issue of selecting the accounting policies can beextremely delicate and complex. In addition to the management,there are other stakeholders or stakeholders who may be affectedby this issue. Consequently, complex relationships are generatedthat affect the selection of the accounting policies, and thus thequality of financial statements.The aim of the doctoral dissertation entitled "Accounting policiesin the function of creating the financial position and the companybusiness performance" is to point out the importance of selectingaccounting policies and their impact on the quality and contentsof financial statements. When making a decision about theselection and application of accounting policies, the companymanagement must take into account not only the goals of thecompany, but also the goals of the financial statements users. Theselected accounting policy affects the treatment of certain balancesheet items, which is reflected in the performance reported in thefinancial statements. The basic characteristics of certainaccounting policies for the recognition and evaluation arepresented, as well as the examples thereof.A survey about the application of accounting policies incompanies in our country was conducted. The analysis points tothe conclusion that companies in our country are oriented towardsconservative (cautious) financial reporting.

Opis (srp)

Biografija autora: list 312,Bibliografija: list. 297-311. Datum odbrane: 03.03.2022. Accounting

Jezik

srpski

Datum

2021

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY-NC-ND 3.0 AT - Creative Commons Autorstvo - Nekomercijalno - Bez prerada 3.0 Austria License.

http://creativecommons.org/licenses/by-nc-nd/3.0/at/legalcode