THE ROLE AND IMPORTANCE OF ACCOUNTING IN ENTERPRISES IN TRANSITION
DOI:
https://doi.org/10.59417/nir.2013.3.73Keywords:
transition, market economy, enterprises, accounting, financial statementsAbstract
Transition as a term is very much in use today in such a way that it denotes conversion from one society to the other, and in this area it defines conversion from a planned, non-market, irrational economy to a market, democratic, and rational one.
Accounting as a source of all relevant information, primarily financial ones, should facilitate long-term decision making within a mentioned field through objective and truthful financial statements. During transition period the companies and indirectly the state and citizens will have the greatest benefit of truthful and objective reports. It means that the accounting in fact is the language of business commu- nication.
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