出版社：Visoka poslovna škola strukovnih studija, Novi Sad
摘要：In global economy,accounting policies respectively the notes to financial statements of the enterprise are used as a complement for good quality financial reporting and strategic management.Selected accounting policies aligned with IAS/IFRS,as a key element of the notes complement content of accounting information in financial statements: balance sheet,income statement,cash flow statement,statement of changes on capital.This paper focuses on: 1.accounting principles and standards as well as origination in accounting policies,2.choice of accounting policies in the area of long-term assets and inventory,3.important features of notes to financial statements.In the Republic of Serbia publication of accounting policies must be in accordance with IAS 8.In this paper the autors used following methods of research: an overview relevant literature,the method of analysis,the method of synthesis,the method of induction,method of deduction and mathematical method.
其他摘要：U globalnoj ekonomiji računovodstvene politike,odnosno napomene uz finansijske izveštaje preduzeća,koriste se kao dopuna kvalitetnog finansijskog izveštavanja i strategijskog upravljanja.Odabrane računovodstvene politike,usklađene prema MRS/MSFI,kao ključ
