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2016, vol. 68, iss. 1, pp. 214-221
The implications of applying the revaluation procedure for financial and revenue standing of the reporting entities
aUniversity of Defence, Military Academy, Belgrade
bBeogradska poslovna škola
Financial reporting requires continuous access to transparent information needed by possible customers when making business decisions. In this regard, it is essential that the data presented in thus arranged system are accurate. This is provided by value- expressed attributes of depreciation and revaluation. Revaluation of the reporting entities' assets makes it possible to adjust the financial reports for the current situation of the market.
*** (2007) Međunarodni standardi finansijskog izveštavanja. Beograd: Savez RR Srbije, knjiga I
*** (2007) Međunarodni računovodstveni standard 38 - Nematerijalna imovina. Beograd: Savez RR Srbije
*** (2007) Međunarodni računovodstveni standard 16 - Nekretnine, postrojenja i oprema. Beograd: Savez RR Srbije
Andžić, S., Đurović, S. Međunarodni standardi u finansijskom izveštavanju. Beograd: Beogradska poslovna škola VŠSS
Stevanović, N., Malinić, D., Milićević, V. (2010) Upravljačko računovodstvo. Beograd: Ekonomski fakultet
Škarić-Jovanović, K. (2013) Finansijsko računovodstvo. Beograd: CID Ekonomski fakultet
Škarić-Jovanović, K. (2014) Revalorizacija postrojenja, opreme i nekretnina - koristi i izazovi. Beograd


article language: Serbian
document type: unclassified
DOI: 10.5937/vojdelo1601214D
published in SCIndeks: 04/07/2016

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