31.12.2025.
Review article
THE APPLICATION OF FAIR VALUE CONCEPT AS AN INSTRUMENT OF ACCOUNTING POLICIES - EMPIRICAL EVIDENCE FROM THE BANKING SECTOR OF SERBIA
We examine the flexibility of financial reporting standards that affect the scope of fair value application and the extent to which this flexibility allows banks to use Fair value accounting (FVA) as an accounting policy instrument to adjust financial reporting to management's short-term needs and objectives. The sample consists of all banks active...
By Šaban Gračanin, Marina Janković-Perić, Dejan Jovanović, Aleksandra Fedajev