INTERNACIONALNI UNIVERZITET TRAVNIK U TRAVNIKU
EKONOMSKI FAKULTET TRAVNIK U TRAVNIKU
PRAVNI FAKULTET TRAVNIK U TRAVNIKU
FAKULTET ZA MEDIJE I KOMUNIKACIJE TRAVNIK U TRAVNIKU
u saradnji sa
MIT UNIVERZITET SKOPLJE, SJEVERNA MAKEDONIJA
VEVU, VELEUČILIŠTE LAVOSLAV RUZIČKA U VUKOVARU, HRVATSKA
VELEUČILIŠTE VIMAL, SISAK, HRVATSKA
CKKPI, TRAVNIK, BOSNA I HERCEGOVINA
organizuju
31. MEĐUNARODNU KONFERENCIJU
EKONOMSKE, PRAVNE I MEDIJSKE INTEGRACIJE BOSNE I HERCEGOVINE I ZEMALJA ZAPADNOG
BALKANA KAO KLJUČNI POKRETAČ EUROPSKIH VRIJEDNOSTI
12. – 13. decembar 2025. godine
Univerzitet u Novom Sadu, Ekonomski fakultet u Subotici , Subotica , Serbia
Grad Subotica, Sluţba za internu reviziju , Subotica , Serbia
Grad Subotica, Skupština Grada , Subotica , Serbia
Visoka škola modernog biznisa Beograd , Beograd , Serbia
One of the important factors and prerequisites for the economic development of the state is the financial reporting system whose focusing on the past is often wrong. In order to justify the financial statements the tasks they are facing, a high quality of the financial statements, that is, to ensure a sufficient level of reliability and truthfulness of the data incorporated therein. On the basis of such financial statements and information contained, economic policy makers can make adequate business decisions directed to unhindered. The paper will analyze the basic characteristics, prerequisites and assumptions of market development, the characteristics and challenges of a wellstructured financial reporting system, as well as the interaction between the financial reporting system and economic development and defined recommendations for improving accounting standards in creating the preconditions for a higher quality of published financial statements in the function of creating stable preconditions for future economic growth and development.
Financial reporting, financial statements, economic growth and development, international accounting standards
The statements, opinions and data contained in the journal are solely those of the individual authors and contributors and not of the publisher and the editor(s). We stay neutral with regard to jurisdictional claims in published maps and institutional affiliations.