Regulatorni okvir i promjene u sadržini finansijskih izvještaja i izvještaja o poslovanju u Republici Srpskoj
Regulatory framework and changes in the content of financial statements and business reports in the Republic of Srpska

Summary/Abstract: A dynamic business environment characterized by a high degree of technological changes, economic and market volatility, and risk and uncertainty in the achievement of business goals, which have been particularly pronounced in recent years, inevitably led to changes in financial reporting. Reporting entities are expected to adapt financial reporting to modern business conditions and make it more flexible, with constant emphasis on the importance of transparency and the need to disclose additional financial and non-financial information. In order for financial statements to fully meet such requirements, regulators often decide on changes in legal and professional accounting regulations. Analyzing the content of financial statements and business reports for 2015 and 2024, for the most liquid companies from the Banja Luka Stock Exchange, it was observed that changes in international regulations and practices affected a higher level of disclosure, which is particularly reflected in disclosing information about future risks and business sustainability, but also on a greater degree of representation of non-financial information.

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