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2010, iss. 24, pp. 207-216
The quality of financial and audit reporting about related parties
University of Novi Sad, Faculty of Economy, Subotica,
Regulatory basis for disclosing information about related party is determined by the International Accounting Standards 24 - Related Party Disclosures. This standard determines the concept of related parties and all required disclosures about related parties in the financial statements. On the other hand, the International Standards on Auditing 550 - Related subjects, defines the basic rules and procedures to collect satisfactory evidence regarding the effects of business events with related subjects which are of material importance to the financial statements, to be formed on the basis that the relevant opinion. This work will be through these standards attempt to establish the main determinants of the quality financial and audit reporting on related party.
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*** (2009) Međunarodni računovodstveni standard 27 - Konsolidovani i pojedinačni finansijski izveštaji. Preuzeto 26.11.2009.,
*** (2006) Medunarodni standardi i saopštenja revizije - uverenja i etike. Beograd: Savez računovođa i revizora Srbije, prevod
*** (2008) Praktična primena MSFI u Republici Srbiji. Beograd: Savez računovođa i revizora Srbije
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article language: Serbian
document type: Conference Paper/Report
published in SCIndeks: 11/01/2011