Revidirane kvalitativne karakteristike finansijskih iskaza kao pretpostavka jačanja informacione moći na tržištu kapitala
Revised Qualitative Characteristics Of Financial Statements As Precondition For Streghtening Information Power On Capital Market

Summary/Abstract: The globalization of businesses, the expansion of capital markets, and present financial crisis are just some of the factors that contributed not only to changes of the business environment for reporting entities and users of the reports, but also have imposed the need to review objectives and qualitative characteristics of the existing Conceptual Framework of Financial Reporting. In this area, there are deficit of trained professionally qualified accountants and auditors, especially in transition countries' markets, so "financial intelligence" of stakeholders in the companies (management) is lacking. These structures should have the sensibility of importance of transparent and fair reporting which content accounting information, which should have to be promptly distributed to their users. Therefore, the aim of this paper, starting from certain modifications in the domain of qualitative determinant instruments for financial reporting, is to point to the prospects for improving accounting and information support to primary users, especially in the capital market, which is of great importance not only for the perception of the company and increase of confidence in the effectiveness of executive structures, but also for the possibility of reduction of possible abuses (especially in the insider trading).

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