出版社：Visoka poslovna škola strukovnih studija, Novi Sad
摘要：This paper analyses the attributes of interim financial reporting,as well as performs overview and interpretation of International Accounting Standard 34 which deals with this issue.The paper emphasizes risk and effects of interim financial statements implementation in decision making process.Time and cost limitations significantly influence the level of reliability on interim reports since those reports were not audited.
其他摘要：Predmet ovog rada će biti analiza karakteristika periodičnog finansijskog izveštavanja,pregled i tumačenje međunarodnog računovodstvenog standarda MRS 34,koji se bavi ovom tematikom.Ujedno,u radu se naglašavaju rizici i efekti u postupku donošenja poslovn
关键词：International accounting standards; financial reporting; interim financial reporting; business decision making
