Periodicno Finansijsko Izvestavanje u Funkciji Poslovnog Odlucivanja

Translated title of the contribution: Interim Financial Reporting in Function of Proper Decision Makind

Slobodan Kacanski, Stevan Tomašević, Sanja Vlaović-Begović

Research output: Contribution to journalReviewResearchpeer-review

Abstract

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.
Key words: International accounting standards, financial reporting, interim financial
reporting, business decision making.
Translated title of the contributionInterim Financial Reporting in Function of Proper Decision Makind
Original languageOther
JournalSkola Biznisa
Volume2014
Issue number1
Pages (from-to)52-68
Number of pages17
ISSN1451-6551
DOIs
Publication statusPublished - 2014

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