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2021, vol. 24, iss. 93, pp. 71-77
The role of financial statements in decisionmaking in the risk management process
EuroAudit d.o.o., Beograd

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Keywords: rsk management compotents; profit maximization measures; business asset increase measures
Abstract
In order to establish a balance between the risks to which it is exposed and the achievement of set goals, the management organizes a risk management system. The management system also implies making appropriate decisions that should be based on relevant and credible information. Financial statements are currently compiled on the basis of relevant and reliable information, the usefulness of which has been improved by making them comparable, verifiable, timely and understandable, and so relevant source for risk management activities.
References
Ivanišević, M. (2012) Poslovne finansije. Beograd: Centar za izdavačku delatnost Ekonomskog fakulteta
Ministarstvo Finansija Republike Srbije (2020) Konceptualni okvir za finansijsko izveštavanje. Službeni glasnik RS, br. 123/2020 i 125/2020, paragraf 4.2
Ministarstvo Finansija Republike Srbije (2020) MRS 1 - prezentacija finansijskih izveštaja. Službeni glasnik RS, br. 92; paragraf 9
Stevanović, N., Malinić, D., Milićević, V. (2006) Upravljačko računovodstvo. Beograd: Ekonomski fakultet
Zakić, V. (2011) Dodata ekonomska vrednost kao merilo generisanja vrednosti za akcionare. Škola biznisa, (1): 53-61
 

About

article language: English
document type: Professional Paper
DOI: 10.5937/rev2193071K
published in SCIndeks: 10/12/2021