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Vol 5, 2015
Pages: 329 - 335
Review paper
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INTERNACIONALNI UNIVERZITET TRAVNIK U TRAVNIKU
SAOBRAĆAJNI FAKULTET TRAVNIK U TRAVNIKU
EKOLOŠKI FAKULTET TRAVNIK U TRAVNIKU
FAKULTET INFORMACIONIH TEHNOLOGIJA TRAVNIK U TRAVNIKU
FAKULTET POLITEHNIČKIH NAUKA TRAVNIK U TRAVNIKU

u saradnji sa

FAKULTETA ZA LOGISTIKO UNIVERZA V MARIBORU, SLOVENIJA

organizuju

33. MEĐUNARODNU KONFERENCIJU

"IZAZOVI NOVIH TEHNOLOGIJA U FUNKCIJI MOBILNOSTI I ODRŽIVOG RAZVOJA"

15. - 16. maj 2026. godine

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Received: 07.12.2015. >> Accepted: 13.12.2015. >> Published: 19.12.2015. Review paper

ANALIZA FINANSIJSKIH IZVJEŠTAJA: CILJEVI I PROBLEMI/ ANALYSIS OF FINANCIAL STATEMENTS: OBJECTIVES AND ISSUES

By
Dragan Radojčić
Dragan Radojčić
Abstract

The globalization of the world economy, dynamic and complex changes in the environment characteristic for developed markets. an imperative for successful business and enterprise development, impose active interaction with other economic participants. The effectiveness of such cooperation is substantially determined by the quality of communication between enterprises and other stakeholders, and the solution is found in accounting as a universal business language. The fact that accounting includes both technical component, which is reflected in the assessment of balance positions and the analytical component that is manifested in identifying users of financial statements, satisfying their information needs, size and form in which the information is presented, it tells us about an extremely complex process, whose result is placed in the form of a set of general purpose financial statements.

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