HIGH QUALITY FINANCIAL REPORTING IN THE FUNCTION OF COMPANY GROWTH IN SERBIA
Sažetak
Razvoj računovodstvene profesije i kvaliteta finansijskog izveštavanja kreće se uporedo
sa razvojem tržišne privrede što doprinosi stabilnosti finansijskog sistema i podiže efikasnost
tržišta kapitala i privrede u celini. Investitori se odlučuju za ona tržišta koja poznaju i imaju veće
povrenje u one zemlje koje su usvojile i primenjuju medjunarodne standarde za finansijsko izveštavanje.
Zbog toga je interes svih zemalja da se aktivno uključe u proces harmonizacije medjunarodnih standarda
finansijskog izveštavanja kako bi na taj način omogućile rast i povećanje konkurentnosti svojih preduzeća
na medjunarodnom tržištu.
Prvi deo ovog rada ukazuje na značaj i ulogu kvalitetnog finansijskog izveštavanja u savremenim
uslovima. U drugom delu rada je prikazano trenutno stanje finansijskog izveštavanja u Republici Srbiji,
dok su u trećem delu rada prikazani rezultati istraživanja o uticaju faktora na kvalitet finansijskog
izveštavanja
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