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Pages: 10
Price: 3 Points

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  • CURRENT PROBLEMS IN THE ORGANIZATION OF ACCOUNTING IN THE PUBLIC SECTOR

    In the accounting legislation in the sphere of the public sector in our country conceptual amendments have been made, which has reflected on the overall organization of the accounting process in the budgetary organizations. However, these changes affect individual aspects of the budgetary organizations' accounting, which is why there is currently ...

  • LEASE AGREEMENTS IN LESSEES’ FINANCIAL STATEMENTS ACCORDING TO IFRS 16 LEASES

    A main requirement in financial statements is to faithfully present the information about their elements. This also applies to financial information regarding a lease. After the adoption of IFRS 16 Leases and its entry into force on January 1, 2019, it is of paramount importance to know and apply its requirements. The changes in this Standard ...

  • DEVELOPMENT OF COMMERCIAL BANKS BRANCH NETWORK ‒ A CRITICAL EVALUATION OF THEORY AND PRACTICE

    This study focuses on commercial banking and the development of branch networks as an essential part of the banking system. At the centre of the analysis is the relationship between the expansion of the branch networks of commercial banks and the influence of the following four factors: the dynamics of the economic development cycle at global, ...