In the countries in transition, like the Republic of Serbia, system innovations are being
introduced, such as the implementation of internal controls in enterprises. The authors of the …

Abstract Local Affairs Administration established by local selfgovernments in the 2016-
2019period calls for tenders more and more frequently. Beside public utility companies …

In the process of EU accession, the Republic of Serbia signed chapter 32 with the EU at the
end of 2015. By doing so, the Republic of Serbia officially adopts internationally accepted …

Purpose Following the issuance of International Financial Reporting Standard 13 on fair
value measurement (which became operational from January 2013), this study aims to …

Value measurement and disclosures in accounting is further effort and method to objectively
determine quality of financial reporting which have continued for many decades. Quality …

Purpose Consequent on the widespread of fair value (FV) accounting with the coming into
effect of International Financial Reporting Standard (IFRS) 13, this study investigated the …

This study shows the importance of introducing control over the work of internal auditors in
public enterprises. The aim of the study is to indicate possible benefits in the operations of …

This paper focuses on the application of IFRS standards in China. The research is mainly
conducted on the basis of Kvaal and Nobes's studies (2010) regarding the different ways …

This study determines and measures the factors affecting the perception and applicability of
fair value accounting by related personnel in enterprises, including business owners …

Due to the ongoing process of globalization, enterprises need to provide financial
statements in accordance with international practices, in which information about assets and …