id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fueconorg-6760	Arsenijević, Aleksandra	THE CONSERVATISM PRINCIPLE IN MODERN FINANCIAL REPORTING	2021	9	.pdf	application/pdf	4896	237	42	The results of numerous studies on the desirability of applying accounting conservatism in modern financial reporting show that a number of theorists and practitioners mark this principle as a basic characteristic of financial reporting, which is contrary to the opinion of standard setters. Accounting conservatism increases the timeliness of bad news, i.e. it warns managers and, more importantly, investors in time, who insist on the application of conservative rules in conditions of uncertainty.	cache/fueconorg-6760.pdf	txt/fueconorg-6760.txt