SPECIFICS OF FINANCIAL REPORTING IN SPECIAL HOSPITALS IN SERBIA
Abstract
Accounting information, intended for internal or external users, provide the necessary basis of financial reporting. Topicality of financial reporting specifics’ display, has led to the need for this paper to show the differences between the accounting of the private and public sector, and thus through the specifics of financial reporting of public sector, to point to the case of special hospitals in Serbia. Given that there are specifics of accounting in the public sector, and that special hospitals are a part of the public sector in Serbia, the paper pays special attention to financial reporting in special hospitals in Serbia, i.e. in Serbian spas. In accordance with the aforementioned, the aim of this paper is to consider the difference between the accounting of the private and public sector, as well as more detailed emphasis on the specifics of financial reporting of special hospitals.
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References
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