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2010, vol. 13, iss. 52, pp. 101-114
Receivables and payables reporting risks
Institute for Economics and Finance - IEF, Belgrade
Keywords: irregularities; receivables; payables; IAS; laws
Abstract
Through analysis of certain irregularities spotted during the audit process within receivables and payables, we will try to provide information and suggestions which will contribute to reduction of financial reporting risks and to preparation and presentation of more realistic and objective financial reports. Through numerous practical examples, it cam to light that that there are certain irregularities which persist, and the 'red flagging' of which will help in identifying the risky locations in financial reports.
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article language: Serbian
document type: unclassified
published in SCIndeks: 17/12/2010

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