Naslov (srp)

Regulatorni okvir finansijskog izveštavanja u Republici Srbiji

Naslov (eng)

Regulatory framework for financial reporting in Serbia

Autor

Kikanović, Ramiz
Milošević, Sandra

Opis (eng)

Abstract: This paper deals with matters related to the regulatory framework for financial reporting in Serbia. For Serbia, as a country which is still in the process of transition and has not yet implemented the necessary reforms and created market institutions, financial reporting and accounting reforms are one of the key items in the process of creation of the new market environment for business operations of firms, investments, faster economic growth and efficient functioning of the public sector and financial regulatory systems. The regulatory framework of financial reporting in Serbia includes consideration of the development and results of models and standards for the disclosure of financial information in Serbia (which has been a country in transition since 2001) which implies help from international donors. The paper emphasizes the directions and needs for further reforms and development of accounting and auditing in Serbia, while the results of the so-far reforms have been evaluated with a view and criteria of future needs and needs for the improvement of corporate governance standards. That approach enabled observation of plans, actions and proposals for further reforms in terms of revealing and publicizing financial information in financial reports in Serbia. Speaking of the regulatory framework, a very significant aspect is the aspect of timeliness of financial reporting and audit reports in Serbia which has to be analyzed based on contemporary literature and using the appropriate methodological framework. In fact, this model must be attested in practice with a view to making recommendations in the area of quality improvement of timely disclosure of financial information in Serbia. Although timeliness is undoubtedly a very important aspect of financial reporting, it will not be addressed in greater detail by the authors of this paper. The authors of this paper mainly deal with the issue of regulatory financial framework in Serbia. In the concluding part, authors analyze the regulatory framework of financial reporting with all its advantages and disadvantages, while also offering suggestions for its improvement in the future.

Opis (srp)

Sažetak: Rad se bavi pitanjima koja se odnose na sam regulatorni okvir finansijskog izveštavanja u Republici Srbiji. Za Srbiju kao zemlju koja je i dalje u tranziciji i nije završila procese reformi i formiranja tržišnih institucija, finansijsko izveštavanje u okviru konteksta reformi obračunskog sistema jedno je od ključnih pitanja kreiranja novog tržišnog okruženja za poslovanje firmi, investicije, ubrzan ekonomski razvoj i efikasno funkcionisanje javnog sektora i regulatornih sistema. Regulatorni okvir finansijskih izveštavanja u Srbiji obuhvata sagledavanje razvoja i rezultata modela i standarda finansijskog obelodanjivanja informacija u Srbiji kao zemlji tranzicije od 2001. godine, što uključuje i pomoć međunarodnih donatora. Ukazuje se na pravce i potrebe daljih reformi i unapređenja obračunskog sistema i revizije u Srbiji, ocenjuju se rezultati reformi, iskustva i nerešeni problemi, sa ciljem sagledavanja uticaja reforme obračunskog sistema u Srbiji na unapređenje standarda obelodanjivanja finansijskih informacija. Time je omogućeno sagledavanje planova, akcija i predloga pravaca reformi sistema obelodanjivanja finansijskih informacija u Srbiji. Blagovremenost obelodanjivanja finansijskih informacija i revizorskih izveštaja u Srbiji najbolje je prezentovati kroz jedan savremen teorijski model koji uzima u obzir sve metodološke aspekte kreiranja modela za atestiranje blagovremenosti finansijskog izveštavanja u Srbiji. Reč je o modelu koji je potrebno atestirati u praksi, sa ciljem davanja preporuka u domenu unapređenja kvaliteta blagovremenosti obelodanjivanja finansijskih informacija u Srbiji. Pitanje blagovremenosti finansijskog izveštavanja, iako vrlo značajno, ovoga puta nije u centru pažnje autora rada, koji su se fokusirali na pitanje regulatornog okvira finansijskog izveštavanja u Srbiji. Završna razmatranja analiziraju sam regulatorni okvir finansijskog izveštavanja, sa svim njegovim prednostima i nedostacima, uz davanje predloga za njegovo unapređenje i poboljšanje u narednom, budućem periodu.

Jezik

srpski

Datum

2014

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY 4.0 - Creative Commons Autorstvo 4.0 International License.

http://creativecommons.org/licenses/by/4.0/legalcode

Predmet

Key words: regulatory framework for financial reporting, international financial reporting standards – IFRS, Serbia, timeliness, corporate governance

Ključne reči: regulatorni okvir finansijskog izveštavanja; međunarodni standardi finansijskog izveštavanja; Republika Srbija; korporativno upravljanje

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