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  1. 1 Economic Themes

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  1. 1 Pavlović M.

  2. 1 Đukić T. Đ.

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  1. 1 2015

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The Quality of Financial Reporting in the Republic of Serbia/ Kvalitet Finansijskog Izveštavanja U Republici Srbiji

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Đukić T. Đ., Pavlović M.
Economic Themes
|
2015
|
vol. 52
|
issue 1
99-114
EN
High quality financial statements should truly and objectively reveal the financial position, business results and changes of a business entity. Satisfied users of financial statements according to which they make decisions represent the best confirmation of high quality financial reporting. The paper deals with the conceptual framework of financial reporting and with an attempt to create unified and revised conceptual framework as a joint project by FASB and IASB. Moreover, it considers novelties that the framework brings. Also, the paper points to the current state in terms of financial reporting quality in the Republic of Serbia. Furthermore, the paper points to some shortcomings of accounting regulation at the national level as a prerequisite of high quality reporting. Finally, the authors propose certain measures and activities for enhancing financial reporting quality in the current economic and political conditions in the Republic of Serbia.
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Kvalitetni finansijski izveštaji treba da istinito i objektivno prikažu finansijsku poziciju, rezultat poslovanja i promene finansijske pozicije određenog poslovnog entiteta. Zadovoljni korisnici finansijskih izveštaja, koji na osnovu njih donose poslovne odluke, predstavljaju najbolju potvrdu kvaliteta finansijskog izveštavanja. U radu će biti reči o konceptualnim okvirima finansijskog izveštavanja i pokušaju da se napravi jedinstven, revidiran konceptualni okvir, kao zajednički projekat FASB-a i IASB, kao i novinama koje taj okvir donosi. Takođe, u radu je prikazano trenutno stanje u pogledu kvaliteta finansijskog izveštavanja u Republici Srbiji i ukazano na neke nedostatke računovodstvene regulative na nacionalnom nivou kao preduslova kvalitetnog finansijskog izveštavanja. Na kraju, predložene su mere i aktivnosti za unapređenje kvaliteta finansijskog izveštavanja u trenutnim ekonomsko-političkim uslovima u Republici Srbiji.
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