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- Title
ULOGA STRUKTURE MENADŽMENTA U IZRADI I PREZENATICIJI FINANSIJSKIH IZVJEŠTAJA.
- Authors
PIRALIĆ, AMELA
- Abstract
The financial reporting system in BiH is characterized by the features of the continental model of reporting. The continental model means that the reporting system is determined by legislation. The structure of information in financial reports, the quality of information and the presentation of reports is the primary responsibility of the company's management. The appearance, content and form of financial reports are defined by the legal reporting framework. Information in financial reports is prepared by persons educated in the field of accounting, i.e. persons who have passed the exam for certified accountant, however, the responsibility for the quality of the report primarily belongs to the management of the company, which is directly responsible to the capital owners. Also, in the company's financial reporting process, reports and presentation of information to internal management, the shareholders' meeting, and other interest groups are performed by the manager. This paper presents the role and action of management on informations presented in financial statements.
- Publication
Zbornik Radova: Univerzitet 'Džemal Bijedić' u Mostaru, Ekonomski Fakultet, 2023, Vol 21, Issue 33, p94
- ISSN
0352-258X
- Publication type
Article