Međunarodni računovodstveni standardi
"International Accounting Standards" are a professional work that addresses the rules and principles of financial reporting accepted in international business practice.
The book explains how to prepare the basic financial statements: balance sheet, income statement, cash flow statement, and notes to the financial statements. Special attention is paid to the proper recording of assets, liabilities, revenues, expenses, and capital. The standards emphasize the importance of transparency, objectivity, and reliability of accounting data so that investors, creditors, and management can make sound business decisions. It also covers issues of depreciation, inventories, fixed assets, taxes, and consolidation of financial statements.
One copy is available
