Title
Računovodstvena regulativa kao pretpostavka kvaliteta finansijskih izveštaja
Creator
Ranđelović, Dragana S.
Copyright date
2018
Object Links
Select license
Autorstvo-Nekomercijalno-Bez prerade 3.0 Srbija (CC BY-NC-ND 3.0)
License description
Dozvoljavate samo preuzimanje i distribuciju dela, ako/dok se pravilno naznačava ime autora, bez ikakvih promena dela i bez prava komercijalnog korišćenja dela. Ova licenca je najstroža CC licenca. Osnovni opis Licence: http://creativecommons.org/licenses/by-nc-nd/3.0/rs/deed.sr_LATN. Sadržaj ugovora u celini: http://creativecommons.org/licenses/by-nc-nd/3.0/rs/legalcode.sr-Latn
Language
Serbian
Cobiss-ID
Theses Type
Doktorska disertacija
description
Datum odbrane: 26.11.2018.
Other responsibilities
mentor
Đukić, Tadija
član komisije
Spasić, Dejan
član komisije
Sekerez, Vojislav
Academic Expertise
Društveno-humanističke nauke
University
Univerzitet u Nišu
Faculty
Ekonomski fakultet
Group
Katedra za nacionalnu ekonomiju i finansije
Alternative title
Accounting regulations as a prerequisite for the quality of financial statements
Publisher
[D. S. Ranđelović]
Format
[22], 332 lista
description
Biografija autora: list 332;
Bibliografija: listovi 314-331.
description
Accounting
Abstract (en)
Global economy and internationalization of operations have a
decisive influence on the economic development of countries, as well
as on the operations of business entities. The expansion of companies’
business activities outside the national borders leads to stronger
interdependence and reduction of the economic sovereignty of
individual national economies. This is reflected in the established
financial reporting systems that need to be adequate support for
business communication. The accounting regulations governing the
conduct of business books and financial reporting determine the
quality of information contained in the financial statements. In this
way, the accounting regulatory framework directly contributes to the
acquisition of the competitive advantages of business entities, as well
as the strengthening of the competitiveness of national economies in
the international market.
The goal of the doctoral dissertation entitled “Accounting
Regulations as a Prerequisite for the Quality of Financial Statements”
is to point out possible improvements in financial reporting in the
territory of the Republic of Serbia. This was done by taking into
account the country’s strategic orientation towards membership in the
European Union, as well as modern directions in the development of
financial reporting at the regional and global level. Within the specific
goals, contemporary socio-economic factors of importance for the
development of national economies and the business of economic
entities are examined. The necessity of regulating accounting and
financial reporting, with respect to the current processes of
harmonization and standardization of accounting practices at the
international level, is pointed out. The accounting environment and
financial reporting in the pre-transition and transition period in the
area of individual countries of Eastern and Central Europe are
presented. The particularities of the existing accounting regulatory
frameworks and the perspective of further development of financial
reporting in these countries are examined. Special attention was paid
to the analysis of normative regulations, the application of
international accounting standards, the place and role of the
accounting profession and professional organizations in the financial
reporting systems of the former republics of the SFRY. By comparing
the national regulatory frameworks of these countries, a
comprehensive assessment of the reached level in the harmonization
of financial reporting in relation to the existing regulations of the
European Union was made.
The results of the research indicate that there are similarities
between the established financial reporting system in the Republic of
Serbia and in the countries from the regions in which the EU
integration processes have not been brought to an end. Starting from
the identified shortcomings in the accounting regulatory framework of
the Republic of Serbia, a proposal of measures has been
conceptualized. The implementation of the proposal would improve
the financial reporting of economic entities in the territory of our
country in order to achieve a higher quality of financial reports.
Authors Key words
računovodstvo, finansijsko izveštavanje, računovodstvena
regulativa, kvalitet finansijskih izveštaja
Authors Key words
Accounting, Financial reporting, Accounting regulations, Quality of
financial statements
Classification
006.44:657.2(043.3)
Subject
S 192
Type
Tekst
Abstract (en)
Global economy and internationalization of operations have a
decisive influence on the economic development of countries, as well
as on the operations of business entities. The expansion of companies’
business activities outside the national borders leads to stronger
interdependence and reduction of the economic sovereignty of
individual national economies. This is reflected in the established
financial reporting systems that need to be adequate support for
business communication. The accounting regulations governing the
conduct of business books and financial reporting determine the
quality of information contained in the financial statements. In this
way, the accounting regulatory framework directly contributes to the
acquisition of the competitive advantages of business entities, as well
as the strengthening of the competitiveness of national economies in
the international market.
The goal of the doctoral dissertation entitled “Accounting
Regulations as a Prerequisite for the Quality of Financial Statements”
is to point out possible improvements in financial reporting in the
territory of the Republic of Serbia. This was done by taking into
account the country’s strategic orientation towards membership in the
European Union, as well as modern directions in the development of
financial reporting at the regional and global level. Within the specific
goals, contemporary socio-economic factors of importance for the
development of national economies and the business of economic
entities are examined. The necessity of regulating accounting and
financial reporting, with respect to the current processes of
harmonization and standardization of accounting practices at the
international level, is pointed out. The accounting environment and
financial reporting in the pre-transition and transition period in the
area of individual countries of Eastern and Central Europe are
presented. The particularities of the existing accounting regulatory
frameworks and the perspective of further development of financial
reporting in these countries are examined. Special attention was paid
to the analysis of normative regulations, the application of
international accounting standards, the place and role of the
accounting profession and professional organizations in the financial
reporting systems of the former republics of the SFRY. By comparing
the national regulatory frameworks of these countries, a
comprehensive assessment of the reached level in the harmonization
of financial reporting in relation to the existing regulations of the
European Union was made.
The results of the research indicate that there are similarities
between the established financial reporting system in the Republic of
Serbia and in the countries from the regions in which the EU
integration processes have not been brought to an end. Starting from
the identified shortcomings in the accounting regulatory framework of
the Republic of Serbia, a proposal of measures has been
conceptualized. The implementation of the proposal would improve
the financial reporting of economic entities in the territory of our
country in order to achieve a higher quality of financial reports.
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