标题：Additional financial statements preparation for the purposes of business success review of public sector entities according to IAS for the public sector
其他标题：SASTAVLJANJE DODATNIH FINANSIJSKIH IZVEŠTAJA ZA POTREBE RAZMATRANJA POSLOVNOG USPEHA SUBJEKATA JAVNOG SEKTORA U SKLADU SA MRS ZA JAVNI SEKTOR
出版社：Visoka poslovna škola strukovnih studija, Novi Sad
摘要：This paper aims to examine the specificity of interpretation of the business success of public sector entities and the implications of this observation on the restriction of information content of the official financial statements.The specificity of the business performance of public sector entities is reflected in the predominantly non-profit character of the realization of business results, as a result of the primacy of meeting the public interest, as the main reason for the functioning of the sector, as a whole.In addition, the ability to exercise the so-called conditional profitability, as an additional segment of success of secondary importance, requires the inclusion of profit and success criteria, as to obtain a comprehensive picture of the realization of business objectives at the entity level.This way of consideration of business performance, which means inclusion, to profit, and non-profit criteria of success and their mutual comparison, ranking and aggregation at the level of unified criteria to achieve business results requires assembling additional financial statements, in accordance with the regulations of IAS for the public sector.
其他摘要：Ovaj rad ima za cilj da sagleda specifičnost tumačenja poslovnog uspeha subjekata javnog sektora i implikacije takvog sagledavanja na ograničenje informacionih sadržaja zvaničnih finansijskih izveštaja.Specifičnost poslovne uspešnosti subjekata javnog sek
关键词：public sector; financial statements; non-profit success;principle of conditional profitability;IAS for the public sector
其他关键词：javni sektor;finansijski izveštaji;neprofitni uspeh;princip uslovne profitabilnosti;MRS za javni sektor
