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2019, vol. 67, br. 5-6, str. 356-369
Komparativna analiza pravnog okvira kratkoročnog finansijskog izveštavanja u jugoistočnoj Evropi
International Monetary Fund, Resident Representative Office to Bosnia and Herzegovina
Ključne reči: kratkoročno finansijsko izveštavanje; pravni okvir; jugoistočna Evropa; Mrs; US GAAP; tržište kapitala; transparentnost
Sažetak
Kratkoročno finansijsko izveštavanje predstavlja proces pripremanja, sastavljanja i obelodanjivanja finansijskih izveštaja za periode kraće od godinu dana. Najčešće se govori o polugodišnjem i kvartalnom izveštavanju. U mnogim državama kratkoročno finansijsko izveštavanje obavezno je za preduzeća čijim se hartijama od vrednosti trguje na organizovanom tržištu i regulisano je kako nacionalnim propisima iz oblasti tržišta kapitala, tako i međunarodnom regulativom, pre svega Mrs 34 i EU Direktivom o transparentnosti. U ovom radu se analizira pravni okvir kratkoročnog finansijskog izveštavanja u deset država jugoistočne Evrope. Uprkos kontinuiranom procesu harmonizacije računovodstvenih propisa i činjenici da su sve posmatrane države prihvatile Mrs/MSFI, analiza je pokazala da su razlike u pogledu kratkoročnog izveštavanja i dalje prisutne i značajne. One naročito dolaze do izražaja kod država koje nisu članice Evropske unije i u segmentima u kojim je međunarodna regulativa ostavila fieksibilnost nacionalnim propisima. Rezultati ovog istraživanja mogu da budu od značaja za investitore, regulatore i buduće istraživače koji se budu bavili kvalitetom kratkoročnog finansijskog izveštavanja.
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/EKOPRE1906356C
objavljen u SCIndeksu: 23.11.2019.