Финансијски извештаји као основа за доношење одлука– нормативни и квалитативни аспект
Financial Statements As A Basis For Decision Making – Normative And Qualitative Aspects

Summary/Abstract: In the market-oriented business environment information and its quality are becoming increasingly prominent. Significant pieces of information are included in financial statements. Since accounting is not an end unto itself but is aimed towards different users, the quality of the information is the most important for making business decisions. Information about financial position, performance, and cash flows of the business entities, which is given in financial statements, is of great importance for internal and external users, as it forms the basis for making various business decisions.

• Details
• Contents