期刊名称：Ekonomika, Journal for Economic Theory and Practice and Social Issuses
印刷版ISSN：0350-137X
电子版ISSN：2334-9190
出版年度：2014
期号：647
页码：21-27
出版社：Society of Economists Ekonomika, Nis
摘要：Nowadays different national accountant practices cause numerous problems in international financial reporting. Those problems are caused by the fact that financial reports prepared and made according to the principles and rules of recognition, measuring and publishing on national level do not correspond to the users of other national economies. Тhis is the reason why cоmpanies are forced to translate, that is make financial reports produced in one national economy in accordance with the rules of the other national economy. Companies are thus facing the problem of financial reports preparation and creation, because different accounting practices enable comparison of financial reports. This is especially expressed in making investment decisions in international financing. Кey words: International standards, globalization, SRRS, IFAC...
