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Challenges in financial reporting about biological assets / Izazovi finansijskog izveštavanja o biološkoj imovini
(Centar za ekonomska i finansijska istraživanja, Beograd, 2020)
Biological assets are one of the characteristic positions in the financial statements of the entities in the domain of agro sectors. Its accounting treatment is accompanied by numerous challenges, notably because of the ...
The key issues in the translation of the financial statements of multinational companies / Ključna pitanja prevođenja finansijskih izveštaja multinacionalnih kompanija
(Univerzitet u Nišu, Niš, 2019)
Circumstances, which include international trade intensification, development of various forms of business cooperation outside national borders-co-production, transfer of technology, joint ventures, strategic alliances, ...
The role and importance of accounting flexibility for investor relations management / Uloga i značaj računovodstvene fleksibilnosti za upravljanje odnosima s investitorima
(Univerzitet u Novom Sadu - Ekonomski fakultet, Subotica, 2016)
International Financial Reporting Standards (IFRS) are characterized by a significant degree of accounting flexibility and provide preparers of the financial reports are with an opportunity for judging and options regarding ...