Show simple item record

dc.creatorSavić, Bojan
dc.date.accessioned2020-12-17T20:43:02Z
dc.date.available2020-12-17T20:43:02Z
dc.date.issued2013
dc.identifier.issn1512-858X
dc.identifier.urihttp://aspace.agrif.bg.ac.rs/handle/123456789/3182
dc.description.abstractFinancial reporting process has long outgrown the framework of accounting functions of the сompany. It is an important management tool that serves not only accountability, but also communicating with the investment community in order to create financial reputation of the company. Financial reporting contributes to the efciency of capital markets as a precondition for development of the entire economy. Hence, in the contemporary market economy financial reporting by management can not be seen solely as normative the imposed obligations. Financial reporting policy is a set of tools aimed at the target format of the financial statements. In other words, the content and form of financial statements, adjusted to the defined goals of a company. It is important however to note that the entire process is carried out in accordance with current legislation, generally accepted accounting principles and IFRS. Otherwise, you would not be able to talk about the legal action, but a counterfeit financial reporting. The aim of this paper is to highlight the achievements of the policy of financial reporting in the creation, management and maintenance of value for business owners. Specifcally, strategies, objectives and policies of the company verifying their right to have a market. Trough the activities of the commercial market enterprise creates value. However, testing is done on the value of the capital market. The importance of financial reporting is reflected in both these markets.en
dc.publisherUniversity of Banja Luka, Faculty of Economics
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.sourceActa Economica
dc.titleFinancial reporting policy as tool for creating value for stockholdersen
dc.typearticle
dc.rights.licenseBY-NC-ND
dc.citation.issue19
dc.citation.other11(19): -
dc.citation.volume11
dc.identifier.rcubconv_8808
dc.identifier.rcubhttps://hdl.handle.net/21.15107/rcub_agrospace_3182
dc.type.versionpublishedVersion


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record