POSLOVNO FINANSIRANJE I UTICAJ IFRS NA OSTVARENJE I PRIKAZIVANJE FINANSIJSKOG REZULTATA KOMPANIJA U GLOBALNOM POSLOVANJU
DOI:
https://doi.org/10.46793/GlasnikDN18.1.177DKljučne reči:
poslovno finansiranje, međunarodno ekonomsko okruženje, računovodstveni principi, IFRS, finansijski izveštaji, profit, profitna marža.Apstrakt
Savremeno poslovanje preduzeća odvija se u uslovima intenzivne globalizacije, povećane konkurencije i stalnih promena na međunarodnim finansijskim tržištima. U takvom okruženju, poslovno finansiranje preduzeća predstavlja jedan od ključnih faktora održivog rasta i dugoročne stabilnosti. Poseban značaj ima usklađivanje finansijskih odluka sa međunarodno prihvaćenim računovodstvenim principima, naročito Međunarodnim standardima finansijskog izveštavanja (IFRS), koji omogućavaju transparentnost, uporedivost i pouzdanost finansijskih informacija. Predmet ovog rada je analiza poslovnog finansiranja preduzeća u međunarodnom ekonomskom okruženju, sa posebnim osvrtom na primenu računovodstvenih principa u procesu donošenja finansijskih odluka. Cilj rada je da se utvrdi uloga računovodstvenih standarda u obezbeđivanju kvalitetnih izvora finansiranja, smanjenju finansijskih rizika i jačanju poverenja investitora i kreditora. Rad se zasniva na analizi relevantne domaće i strane literature, kao i na primeni naučnih metoda analize, sinteze i komparacije. Rezultati istraživanja ukazuju da dosledna primena međunarodnih računovodstvenih principa pozitivno utiče na efikasnost poslovnog finansiranja i konkurentsku poziciju preduzeća na globalnom tržištu.
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