inostrani kapital kao faktor razvoja zemalja - Ekonomski fakultet u ...

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Naša zemlja se nalazi u procesu pridruživanja EU, koji, pored ostalog,
pretpostavlja harmonizaciju regulative u nas sa regulativom EU. S obzirom na to,
upoznavanje regulatornih tela iz oblasti finansijskog izveštavanja i funkcionisanja
tržišta kapitala u nas sa odredbama Direktive o transparentnosti EU smatramo
izuzetno korisnim i važnim. Jer, za naš dalji razvoj nesporno potrebno privlačenje
kapitala inostranih investitora biće uslovljeno, pored ostalog, što transparentnijim
finansijskim izveštavanjem.
Literatura
1. Clare Roberts, Pauline Weetman and Paul Gordon, International Financial
Reporting: A Comparative Approach, Third Edition, Prentice Hall, Harlow, 2005.
2. DIRECTIVE 2004/109/EC OF THE EUROPEAN PARLIAMENT AND OF THE
COUNCIL of 15 December 2004 on the harmonization of transparency
requirements in relation to information about issuers whose securities are
admitted to trading on a regulated market and amending Directive 2001/34/EC,
Official Journal of the European Union, 31.12.2004.
3. PricewaterhouseCoopers, Building the European Capital Market: A review of
developments (Fourth Edition), January 2007.
4. PricewaterhouseCoopers, Corporate reporting: Is it what investment
professionals expect?, Corporate Reporting Survey 2007.
5. PricewaterhouseCoopers, Periodic reporting requirements, The EU Transparency
Directive, July 2007.
6. Scott A. Taub, Testimony Concerning Fostering Accuracy and Transparency in
Financial Reporting, March 29, 2006, http://zicklin.baruch.cuny.edu.
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