Title
Računovodstvene politike u funkciji kreiranja finansijskog položaja i uspešnosti poslovanja preduzeća
Creator
Raičević, Jelena, 1984-
CONOR:
86237705
Copyright date
2021
Object Links
Select license
Autorstvo-Nekomercijalno-Bez prerade 3.0 Srbija (CC BY-NC-ND 3.0)
License description
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Language
Serbian
Cobiss-ID
Theses Type
Doktorska disertacija
description
Datum odbrane: 03.03.2022.
Other responsibilities
član komisije
Spasić, Dejan
član komisije
Sekerez, Vojislav
Academic Expertise
Društveno-humanističke nauke
University
Univerzitet u Nišu
Faculty
Ekonomski fakultet
Group
Katedra za računovodstvo, matematiku i informatiku
Alternative title
Accounting policies in the function of creating the financial position and the company business performance
: doctoral dissertation
Publisher
[Ј. R. Raičević]
Format
[27], 312 listova
description
Biografija autora: list 312,
Bibliografija: list. 297-311.
description
Accounting
Abstract (en)
Financial statements are the means by which relevant information
about a company is passed on to its users. Based on the
information presented in the financial statements, that is the
information about the financial position and performance of the
company, generated cash flows and capital, users make business
decisions. Specific accounting policies serve as the basis for the
preparation of quality financial statements. Since the management
is responsible for the preparation and presentation of financial
statements, it selects the accounting policies. Although seemingly
simple, the issue of selecting the accounting policies can be
extremely delicate and complex. In addition to the management,
there are other stakeholders or stakeholders who may be affected
by this issue. Consequently, complex relationships are generated
that affect the selection of the accounting policies, and thus the
quality of financial statements.
The aim of the doctoral dissertation entitled "Accounting policies
in the function of creating the financial position and the company
business performance" is to point out the importance of selecting
accounting policies and their impact on the quality and contents
of financial statements. When making a decision about the
selection and application of accounting policies, the company
management must take into account not only the goals of the
company, but also the goals of the financial statements users. The
selected accounting policy affects the treatment of certain balance
sheet items, which is reflected in the performance reported in the
financial statements. The basic characteristics of certain
accounting policies for the recognition and evaluation are
presented, as well as the examples thereof.
A survey about the application of accounting policies in
companies in our country was conducted. The analysis points to
the conclusion that companies in our country are oriented towards
conservative (cautious) financial reporting.
Authors Key words
Finansijsko izveštavanje, finansijski izveštaji,
računovodstvene politike, kvalitet finansijkih izveštaja
Authors Key words
Financial reporting, financial statements, accounting policies,
financial statements quality
Classification
657.375(043.3)
Subject
S 192
Type
Tekst
Abstract (en)
Financial statements are the means by which relevant information
about a company is passed on to its users. Based on the
information presented in the financial statements, that is the
information about the financial position and performance of the
company, generated cash flows and capital, users make business
decisions. Specific accounting policies serve as the basis for the
preparation of quality financial statements. Since the management
is responsible for the preparation and presentation of financial
statements, it selects the accounting policies. Although seemingly
simple, the issue of selecting the accounting policies can be
extremely delicate and complex. In addition to the management,
there are other stakeholders or stakeholders who may be affected
by this issue. Consequently, complex relationships are generated
that affect the selection of the accounting policies, and thus the
quality of financial statements.
The aim of the doctoral dissertation entitled "Accounting policies
in the function of creating the financial position and the company
business performance" is to point out the importance of selecting
accounting policies and their impact on the quality and contents
of financial statements. When making a decision about the
selection and application of accounting policies, the company
management must take into account not only the goals of the
company, but also the goals of the financial statements users. The
selected accounting policy affects the treatment of certain balance
sheet items, which is reflected in the performance reported in the
financial statements. The basic characteristics of certain
accounting policies for the recognition and evaluation are
presented, as well as the examples thereof.
A survey about the application of accounting policies in
companies in our country was conducted. The analysis points to
the conclusion that companies in our country are oriented towards
conservative (cautious) financial reporting.
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