CHALLENGES IN CONSOLIDATING FINANCIAL STATEMENTS FOR COMPANIES OPERATING IN MONTENEGRO, SERBIA, CROATIA AND BOSNIA AND HERZEGOVINA

Authors

  • Azra Šabović Univerzitet Donja Gorica, Fakultet za međunarodnu ekonomiju, finansije i biznis

DOI:

https://doi.org/10.56362/Rev2299051S

Keywords:

consolidated financial reporting, education of accountants, harmonization of financial reporting, tax consolidation, transfer prices, information support for financial reporting

Abstract

This paper is the result of research into the practical problems of financial reporting for group od companies operating in the area of Montenegro, Serbia, Croatia and Bosnia and Herzegovina. Based on the obtained research results, the possibilities for improving this specific type of reporting were considered.

References

Časopis „UTMS Journal of economics“. (2015). International standards for financial reporting: harmonization in Macedonia, volume 6. Univerzitet za turizam i menadžment. Skoplje, str. 233.

Dr Andreas Dombret. Topic: Finding the right measure of consolidation in the banking sector, https://www.bundesbank.de/en/press/speeches/finding-the-right-measure-of-consolidation-in-the-banking-sector-729610

Publication „Economic Research – Ekonomska istraživanja“. (2010). Consolidated financial statements – means and purpose of preparation: reasons of not announcing of consolidated financial statements in Bosnia and Herzegovina, volume 23. Taylor and Francis Gorup & Sveučilište Jurja Dobrile u Puli. Fakultet ekonomije i turizma „Dr. Mijo Mirković“, str.166.

Vasilić, Marina. (2021). Finansijsko izveštavanje o performansama grupe i ekonomska realnost: konsolidovani finansijski izveštaji vs pojedinačni finansijski izveštaji matičnog preduzeća (doktorska disertacija). Ekonomski fakultet. Beograd, str. 66.

Vuković, Bojana. (2014). Performanse grupe preduzeća na osnovu konsolidovanih finansijskih izveštaja (doktorska disertacija). Ekonomski fakultet. Subotica, str. 107.

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Published

2022-11-19

How to Cite

Šabović, A. (2022). CHALLENGES IN CONSOLIDATING FINANCIAL STATEMENTS FOR COMPANIES OPERATING IN MONTENEGRO, SERBIA, CROATIA AND BOSNIA AND HERZEGOVINA . REVIZOR * Journal of Organizational Management, Finance and Auditing, 25(99), 51–64. https://doi.org/10.56362/Rev2299051S

Issue

Section

Original scientific work