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NORMATIVE REGULATION OF ACCOUNTING COMPANIES IN SERBIA

10.15660/AUOFMTE.2016-3.3268

Miloje A. JELIĆ, Jasminka M. ĐUROVIĆ, Jasminka ĐURIČANIN, Milosav R. STOJANOVIĆ

jelic.m@open.telekom.rs

The normative regulation of accounting is dealt with in this paper into three sections. In the first part of this paper will point out the need for appropriate regulation of accounting and auditing in our country in the conditions of globalization of the world economy. The second part covers the essential elements of the professional regulation of accounting and auditing. The third part is devoted to the place and role of accountants and auditors, as well as professional associations, in the development of the accounting profession in our country.

accounting, auditing, accounting, financial statements

ISSN 1583-0691, CNCSIS "Clasa B+"