id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fueconorg-10374	Bonić, Ljiljana; Janković-Milić, Vesna; Rupić, Bojan	THE CHALLENGES IN AUDITING FINANCIAL STATEMENTS AT FAIR VALUE CONCEPT (FVC) IN DEVELOPING ECONOMIES: THE CASE OF REPUBLIC OF SERBIA	2022	15	.pdf	application/pdf	7724	321	39	The research confirmed that the problems of auditors in Serbia in the audit of FV estimates are generated by inefficient capital markets, and that they are primarily in the field of FV assessment which are connected to the impossibility of applying the market model and higher volatility of FV financial statements, as well as those in the field of auditing techniques used in providing assurance on the objectivity of FV assessments in various business activities, which requires additional training of auditors. Auditors face challenges posed by the effects of applying the FVC in a) evaluating FV estimates in Serbia and b) selecting techniques and procedures in auditing FV financial statements.	cache/fueconorg-10374.pdf	txt/fueconorg-10374.txt