Annals of the Oradea University: Fascicle Management and Technological Engineering (Nov 2016)

NORMATIVE BASIS OF FINANCIAL REPORTING IN SERBIA

  • ĐURIČANIN Miloje A. JELIĆ; Jasminka M. ĐUROVIĆ; Jasminka,
  • STOJANOVIĆ Milosav R.

DOI
Journal volume & issue
Vol. XXV (XV)

Abstract

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The normative basis of financial reporting is dealt within this paper into three sections. In the first part of this paper will point out the need for appropriate regulation of financial reporting in our country which is currently transitioning to improve economic state within European economy. The second section deals with elements of financial reporting regulations. The last section of the paper discusses the role of specialized organizations and experts in the process of professional growth of the finance sector in Serbia.

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