4 Art�culos

THE CONSERVATISM PRINCIPLE IN MODERN FINANCIAL REPORTING

Acceso

en l�nea

Aleksandra Arsenijevic P�g. 375 - 383

Various studies point out that the principle of conservatism (prudence) has been too long in the field of accounting, which makes it almost irreplaceable. However, the development of accounting is in line with constant expansion of the circle of stakehol... ver m�s

Revista: Facta Universitatis. Series: Economics and Organization Formato: Electr�nico

Tabla de contenido: Vol: 17 Num: Vol. 17, No 4, 2020 Par: PP A�o: 2020

CREATIVE CASH FLOW REPORTING

Acceso

en l�nea

Aleksandra Arsenijevic,Tadija �ukic P�g. 163 - 173

Financial statements should realistically show financial position, performance, and cash flows of a company. Creative financial reporting represents a deliberate manipulation of information in financial statements in order to create misperceptions on com... ver m�s

Revista: Facta Universitatis. Series: Economics and Organization Formato: Electr�nico

Tabla de contenido: Vol: 14 Num: Vol. 14, No 2, 2017 Par: 0 A�o: 2017

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