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2018, vol. 20, br. 1, str. 61-78
Revalorizacija stalne imovine i njene implikacije na poslovni rezultat
Univerzitet Privredna akademija u Novom Sadu, Fakultet za ekonomiju i inženjerski menadžment - FIMEK

e-adresavukasinovicj@hotmail.com
Ključne reči: fer vrednost; stalna imovina; zloupotrebe; agresivno računovodstvo
Sažetak
Koncept naknadne procene stalne imovine po fer vrednosti otvara brojne mogućnosti zloupotreba čiji je cilj prikazivanje finansijskog položaja i rezultata poslovanja daleko od činjeničnog stanja. Problem je još značajniji imajući u vidu visoko učešće stalne imovine u strukturi aktive velikih ali i srednjih pravnih lica gde efekti zloupotreba posebno dolaze do izražaja što je i bio jedan od motiva da se u ovom radu pristupi osvetljavanju ovog problema. Prepoznavanje tehnika kreativnog računovodstva a naročito tehnike agresivne revalorizacije stalne imovine od strane forenzičara, revizora, poreskih inspektora ali i ostale zainteresovane javnosti u cilju sprečavanja i procesuiranja takve prakse smatra se preko potrebnim imajući u vidu štete zbog izbegavanja poreza na dobit i prikazivanja lažne finansijske situacije.
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O članku

jezik rada: srpski
vrsta rada: pregledni članak
DOI: 10.5937/EkoPog1801061V
objavljen u SCIndeksu: 12.02.2020.

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