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Ekonomski horizonti
2017, vol. 19, br. 1, str. 45-60
jezik rada: engleski
vrsta rada: pregledni članak
doi:10.5937/ekonhor1701045K


O konceptualnim temeljima računovodstva zasnovanog na pravičnoj vrednosti
Department of Management Studies, Indian Institute of Technology Roorkee, Uttarakhand, India

e-adresa: jpsiitr@gmail.com

Sažetak

Poslovni procesi i korporativne strategije se na globalnom nivou brzo preobražavaju. Kritičnoj ulozi nematerijalne imovine u poslovanju privrednih društava posvećuje se odgovarajuća pažnja. Složeni finansijski proizvodi kojima se može trgovati preplavljuju finansijska tržišta. U nastojanjima da se pripreme za suočavanje sa izazovom koji pred njih stavlja finansijsko izveštavanje u okruženju, donosioci standarda su izvršili suštinsko restrukturiranje sistema za izveštavanje, sa 'pravičnom vrednošću' kao temeljom tih sistema. U objavama i tekućim projektima američkog Odbora za standarde finansijskog računovodstva (FASB) i Odbora za međunarodne računovodstvene standarde (IASB) uočavaju se distanciranje od tradicionalnog načina merenja prihoda, koje počiva na uparivanju 'prihoda i troškova', i okretanje ka merenju odnosa 'aktive i pasive', uz istovremeno usvajanje Hiksovog koncepta prihoda. U radu su analizirana kontroverzna pitanja koja zahtevaju jasniju formulaciju, u meri u kojoj se ta pitanja odnose na računovodstvo zasnovano na pravičnoj vrednosti.

Ključne reči

pravična vrednost; finansijsko računovodstvo; 'izlazna' i 'ulazna' vrednost; prihod; konceptualni okvir; FASB; IASB; merenje odnosa aktive i pasive

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