Računovodstvene politike u funkciji kreiranja finansijskog položaja i uspešnosti poslovanja preduzeća
Метаподаци
Приказ свих података о дисертацијиСажетак
Financial statements are the means by which relevant information
about a company is passed on to its users. Based on the
information presented in the financial statements, that is the
information about the financial position and performance of the
company, generated cash flows and capital, users make business
decisions. Specific accounting policies serve as the basis for the
preparation of quality financial statements. Since the management
is responsible for the preparation and presentation of financial
statements, it selects the accounting policies. Although seemingly
simple, the issue of selecting the accounting policies can be
extremely delicate and complex. In addition to the management,
there are other stakeholders or stakeholders who may be affected
by this issue. Consequently, complex relationships are generated
that affect the selection of the accounting policies, and thus the
quality of financial statements.
The aim of the doctoral dissertation entitled "Account...ing policies
in the function of creating the financial position and the company
business performance" is to point out the importance of selecting
accounting policies and their impact on the quality and contents
of financial statements. When making a decision about the
selection and application of accounting policies, the company
management must take into account not only the goals of the
company, but also the goals of the financial statements users. The
selected accounting policy affects the treatment of certain balance
sheet items, which is reflected in the performance reported in the
financial statements. The basic characteristics of certain
accounting policies for the recognition and evaluation are
presented, as well as the examples thereof.
A survey about the application of accounting policies in
companies in our country was conducted. The analysis points to
the conclusion that companies in our country are oriented towards
conservative (cautious) financial reporting.