THE ROLE OF FINANCIAL STATEMENTS IN DECISION-MAKING IN THE RISK MANAGEMENT PROCESS

Autori

  • Jelena Krpić Licencirani ovlašćeni revizor, EuroAudit d.o.o. Beograd

DOI:

https://doi.org/10.5937/Rev2193071K

Ključne reči:

Risk management components, profit maximization measures, business asset increase measures

Apstrakt

In order to establish a balance between the risks to which it is exposed and the achievement of set goals, the management organizes a risk management system. The management system also implies making appropriate decisions that should be based on relevant and credible information. Financial statements are currently compiled on the basis of relevant and reliable information, the usefulness of which has been improved by making them comparable, verifiable, timely and understandable, and so relevant source for risk management activities.

Reference

Ivanišević, Milorad, Poslovne finansije, Centar za izdavačku delatnost Ekonomskog fakulteta u Beogradu, 2012.

Ministarstvo finansija Republike Srbije(a), Konceptualni okvir za finansijsko izveštavanje, Službeni glasnik RS br. 123/2020 i 125/2020, paragraf 4.2.

Ministarstvo finansija Republike Srbije (b), MRS 1 Prezentacija finansijskih izveštaja, Službeni glasnik RS br. 92/2020, paragraf 9.

Stevanović, N., Malinić, D., Milićević, V., Upravlјačko računovodstvo, Ekonomski fakultet, Beograd, 2006.

Zakić, Vladimir, Dodata ekonomska vrednost kao merilo generisanja vrednost za akcionare, Škola biznisa broj 1, 2011.

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2022-02-27

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