IMPLEMENTATION OF INTERNATIONAL ACCOUNTING STANDARDS IN THE COUNTRIES OF SOUTH EAST EUROPE WITH AN AIM TO IMPROVE FINANCIAL REPORTING
DOI:
https://doi.org/10.5937/Keywords:
International accounting standards, financial reports, corporative managament, reporting of company's segmentsAbstract
Financial reports represent direct product of the accounting reporting system. Financial reports are the most significant instruments of informing interested stakeholders about company's activities for the certain period of time. Analysis of the accounting reform and accounting reporting has beeen conducted in several countries of the South East Europe. This analysis shows the level of implementation of finanacial reporting with international accounting standards to be different in this region. Some of the region countries are at the beginning, and others at the end of the process of implementing EU acquis communautaire.
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