Pregledni rad
https://doi.org/10.22598/iele.2017.4.1.2
REFORM OF CORPORATE ACCOUNTING AND AUDI TING IN MONTENEGRO IN THE PROCESS OF EU ACCESSION
Mijat Jocović
; Faculty of Economics, University of Montenegro, Podgorica, Montenegro
Nikola Milović
; Faculty of Economics, University of Montenegro, Podgorica, Montenegro
Sažetak
The aim of this paper is to analyze the quality of the legal solutions contained in the regulation of accounting and auditing in Montenegro. The research into the area has been carried out by taking into account the needs of harmonization of the Montenegrin legal system with that of the EU, but also in relation to the necessity of solving the many problems posed by the practice of implementation of the earlier legislation.
Using primarily a comparative method, as well as a detailed analysis of the norms in this area in Montenegro, the authors put forward the conclusion that harmonization process in the area of accounting law should contribute to strengthening the competitiveness of the national economy and improving the legal security of holders of material interests. After analyzing the process of adoption and implementation of laws in the area of accounting and auditing, an additional conclusion has arisen – that in the process of adopting the Law on Accounting and the Law on Auditing, the legislator placed greater emphasis on formal alignment with EU law than on the need for laws to create prerequisites for further development of these areas in Montenegro.
Ključne riječi
Hrčak ID:
184189
URI
Datum izdavanja:
1.6.2017.
Posjeta: 1.011 *