2026-05-13T16:57:37.327Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:1:3857 2015-12-30T17:08:48Z 1

THE IMPACT OF IMPAIRMENT OF RECEIVABLES ON THE REALITY OF FINANCIAL REPORTING IN THE REPUBLIC OF SERBIA 2015 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/1/3857 http://finiz.singidunum.ac.rs/portal/wp-content/uploads/sites/3/2015/12/49-52.pdf K. Vićentijević З. Јовић З. Петровић The paper discusses theoretical and practical aspects of calculating impairment of receivables in relation to the reality of financial reporting. The aim is to investigate the practice of calculating im- paired receivables of the legal persons in the Republic of Serbia, with the aim to identify any failure (irregularities) that may affect the quality of financial reporting. Many business entities have a large number of individual small buyers. The research herein conducted reveals that very few legal persons who determine impairment of receivables claim in the proper way, by treating a large number of individual small buyers as one portfolio. In this sense, we believe that the content of the paper and conclusions arising from it would encourage accountants to change the way of calculating impairment of receivables conferenceObject 49 52 10.15308/finiz-2015-49-52 The book of proceedings FINIZ - Singidunum University International Scientific Conferenc