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One of the most important products of the accounting system are financial statements. In this context, financial statements are important source of information for business decision-making. The subject of this paper is the research of characteristics and sources of the most common areas of material misstatement in the financial statements of companies in the Federation of B&H. The aim is to explore the most common areas of material misstatement and to determine general sources of accounting manipulation in the financial statements of companies in the Federation of B&H. The research was conducted on a sample of companies from the capital market in the Federation of B&H in the period from 2010 to 2014. The collected data were analyzed using the descriptive and inferential statistics methods, and the obtained results are presented in graphics and tables. The research results indicates that the most common areas of material misstatements are the items of fixed assets, inventories and short-term receivables. Also, research has revealed that material misstatements in companies in the Federation of B&H mostly appear in the form of overpriced asset items, that results in hidden (latent) losses in the financial statements.

EMPIRIJSKA ANALIZA OBILJEŽJA ZNAČAJNIH POGREŠNIH PRIKAZIVANJA U FINANCIJSKIM IZVJEŠTAJIMA PODUZEĆA U FEDERACIJI BIH