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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Veröffentlicht in:	Australian accounting review Jg. 28; H. 1; S. 48 - 60
Hauptverfasser:	Obradović, Vladimir, Čupić, Milan, Dimitrijević, Dragomir
Format:	Journal Article
Sprache:	Englisch
Veröffentlicht:	Melbourne Australian Society of Certified Practising Accountants 01.03.2018
Schlagworte:	Convergence Financial reporting Financial statements Globalization International Financial Reporting Standards Transition economies Serbia
ISSN:	1035-6908, 1835-2561
Online-Zugang:	Volltext
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