UTICAJ REALNOG FINANSIJSKOG VREDNOVANJA NA DONOŠENJE ODLUKA POSLOVNIH BANAKA U PROCESU ODOBRAVANJA KREDITA

Abstract

Real financial valuation in financial reports should be seen as a basis for subsequent decision-making in systems that are linked to the operations of heterogeneous companies. In one large segment of such observation, the importance of such reporting should be pointed out, especially in working with commercial banks, but also with other state bodies, such as tax control bodies, reports submitted to local self-government units, republican bodies, and others. The identification of risks by the company’s top management can have its focus on the control of the implementation of the accounting policy, which should be harmonized with the International Accounting Standard 16 and other standards such as the financial reporting standards, which should contribute to the real improvement of the work and the improvement of the achieved results of the company’s business operations. For this reason, top management should build a system of continuous real valuation of assets and capital in the company’s operations. In this way, it is possible to improve the process of functional management of financial reports, which are an obligation in the business of many companies.