KONSOLIDIRANI FINANCIJSKI IZVJEŠTAJI – SMISAO I SVRHA SASTAVLJANJA: RAZLOZI NEOBJAVLJIVANJA KONSOLIDIRANIH FINANCIJSKIH IZVJEŠTAJA U BOSNI I HERCEGOVINI

摘要

Consolidated financial statements represent systematic preview of financial position and business performance of more legally independent entities that act either as a unique business entity, or as a group. Preparation and presentation of consolidated financial statements is a key factor for forming and expression of opinion about financial condition and business performance of a group of firms. Regardless of value and importance of their announcement, consolidated financial statements in Bosnia and Herzegovina (hereinafter BH) are not presented publicly. The work goal is to review reasons of (no) preparation and (no) announcement of consolidated financial statements from side of entities that act on BH territory. This work analyzed financial reporting problems in BH, and reviewed possible solutions for overrunning of problems in creation, presentation and interpretation of consolidated financial statements in BH.