TITLE

UTICAJ KRIZE NA RAÄŒUNOVODSTVENI SISTEM

AUTHOR(S)
Šabović, Šerif
PUB. DATE
December 2013
SOURCE
Socioeconomica;Dec2013, Vol. 2 Issue 4, p349
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Reliable accounting system is the basis of the market economy functioning. Financial statements, accounting and auditing provide relevant information on the financial position and performance of company's business. The need for improved financial reporting, accounting and auditing is a general trend in all financial systems. This is caused by the emergence of the financial crisis and the crisis in corporate governance. Today the financial crisis has a global character. The modern concept of accounting and auditing involves the introduction of quality standards of financial reporting. Standards must be based on the principles of total quality management. This includes review and evaluation of staff performance in accounting education in countries in transition. Improving the quality of financial reporting includes the adoption and fulfillment of the relevant parts of the acquis communautaire and the International Accounting Standards, as well as international best practice. Strengthening regulatory and supervisory framework in accordance with International Accounting Standards and the EU law and practice, is a priority in the global financial crisis.
ACCESSION #
96804981

 

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