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New accounting rules for the recognition and measurement of financial instruments: Some issues implied by the IFRS 9
(Univerzitet u Prištini - Ekonomski fakultet, Kosovska Mitrovica, 2015)
Up until now accounting standards regarding financial instruments were changed several times. The latest change was the issuance of the IFRS 9 Financial instruments published for the purpose of simplifying the rules in its ...
Challenges and scope of financial reporting policy in banking industry / Izazovi i dometi politike finansijskog izveštavanja banaka
(Računovodstvo d.o.o., Pančevo i Savez računovođa i revizora Srbije, Beograd, 2012)
For users of bank's financial statements information about the liquidity and solvency are certainly most interesting, followed by the performance achieved in previous accounting periods and the risks to which the bank is ...