Legal and professional accounting regulations as strategic components of financial reporting quality
Danijela Anđelković,
Vesna Petrović,
Ana Liberakos
Abstract:The basic aim of the research in this paper is to answer the question of whether the financial statements defined by the legislation in the Republic of Serbia, based on the IASB IAS/IFRS project implementation, could be comparable with the EU financial statements in terms of quality. The main reason for this research is to point out the necessity of including other international accounting regulations, such as EU Directive 34, for financial reporting harmonization and standardization needs. The research result… Show more
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