TITLE

PROBLEMS OF USING IFRS AND IAS IN B&H - FOCCUSING ON IMPACT OF ACCOUNTING POLICIES ON QUALITY OF FINANCIAL REPORTING

AUTHOR(S)
Bašić, Meliha; Veledar, Benina; Isaković-Kaplan, Ševala
PUB. DATE
January 2008
SOURCE
Conference Proceedings: International Conference of the Faculty ;2008, p1
SOURCE TYPE
Conference Proceeding
DOC. TYPE
Article
ABSTRACT
The article discusses a study that examines the problems of using International Accounting Standard (IAS) and International Financial Reporting Standards (IFRs) in Bosnia and Hercegovina (B&H). The study explores the problems in underestimating accounting policies as an important ingredient in preparation, presentation, review and understanding of financial reports. It also offers possible solutions to the problems.
ACCESSION #
67173903

 

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