Application of International Financial Reporting Standards in the Transition Economy of Serbia

This paper explores the attitudes of the preparers of financial statements in the emerging economy of Serbia towards International Financial Reporting Standards (IFRS). Our research shows that preparers are mainly satisfied with the quality of IFRS and the environment for IFRS application in Serbia...

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Vydáno v:	Australian accounting review Ročník 28; číslo 1; s. 48 - 60
Hlavní autoři:	Obradović, Vladimir, Čupić, Milan, Dimitrijević, Dragomir
Médium:	Journal Article
Jazyk:	angličtina
Vydáno:	Melbourne Australian Society of Certified Practising Accountants 01.03.2018
Témata:	Convergence Financial reporting Financial statements Globalization International Financial Reporting Standards Transition economies Serbia
ISSN:	1035-6908, 1835-2561
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