Metrika

  • citati u SCIndeksu: 0
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:20
  • preuzimanja u poslednjih 30 dana:15

Sadržaj

članak: 3 od 20  
Back povratak na rezultate
2020, vol. 6, br. 1, str. 7-21
Izazovi finansijskog izveštavanja o biološkoj imovini
Univerzitet u Beogradu, Poljoprivredni fakultet

e-adresabsavic@agrif.bg.ac.rs, natasa.obradovic.agrif@gmail.com
Projekat:
Razvoj i primena novih i tradicionalnih tehnologija u proizvodnji konkurentnih prehrambenih proizvoda sa dodatom vrednošću za evropsko i svetsko tržište - Stvorimo bogatstvo iz bogatstva Srbije (MPNTR - 46001)

Ključne reči: biološka imovina; vrednovanje; fer vrednost; MSFI; finansijsko izveštavanje
Sažetak
Biološka imovina predstavlja karakterističnu stavku stalne imovine entiteta u domenu agrosektora. Njeno računovodstveno obuhvatanje praćeno je brojnim izazovima, pre svega zbog potrebe odmeravanja fer vrednosti na koju upućuje MRS 41 - Poljoprivreda, ali i zbog činjenice da biološka sredstva mogu biti veoma heterogena u pogledu rase, faze životnog ciklusa, zdravstvenog statusa, produktivnosti i drugo. U cilju sagledavanja i ocene finansijskog izveštavanja o biološkoj imovini u Republici Srbiji sproveli smo pregled finansijskih izveštaja domicilnih entiteta iz domena poljoprivrede i agrobiznisa. Rezultati istraživanja ukazuju na brojna ograničenja kada je reč o finansijskom izveštavanju o biološkoj imovini, koja značajno narušavaju pouzdanost prikazanih finansijskih informacija.
Reference
Bakker, E., Balasubramanian, T.V., Chaudhry, A., Coetsee, D., Johnstone, C., Rands, E., Unsworth, C., van der Merwe, M., Varughese, S., Yeung, P. (2017) Interpretation and application of IFRS. John Wiley & Sons
Bamber, M., McMeeking, K., Petrovic, N. (2018) Mandatory financial reporting processes and outcomes. International Journal of Accounting, 53(3): 227-245
Damian, M.I., Manoiu, S.M., Bonaci, C.G., Strohal, J. (2014) Bearer plants: Stakeholders view on the appropriate valuation model. Accounting and Management Information Systems, 13(4): 719-738
Deloitte & Touch (2017) Presentation and disclosure requirements agriculture. preuzeto https://www2.deloitte.com/content/dam/Deloitte/in/Documents/CIP/inind-as-presentation-disclosure-requirements-agriculture-noexp.pdf 01.11.2018
Ernst & Young (2014) Bearer plants: The new requirement. preuzeto: https://www.ey.com/Publication/vwLUAssets/IFRS_Developments_Iss ue_84:_Bearer_plants_-_the_new_requirements/$FILE/Devel84-Agriculture-July2014.pdf (16.06.2018)
Goncalves, R., Lopes, P., Craig, R. (2017) Value relevance of biological assets under IFRS. Journal of International Accounting, Auditing and Taxation, 29(10): 118-126
Grupa autora (2006) Primena kontnog okvira u skladu sa MRS/MSF. Beograd: Savez računovođa i revizora Srbije
Habib, A., Ranasinghe, D., Muhammadi, A.H., Islam, A. (2018) Political connections, financial reporting and auditing: Survey of the empirical literature. Journal of International Accounting, Auditing and Taxation, 31: 37-51
Hairston, S.A., Brooks, M.R. (2019) Derivative accounting and financial reporting quality: A review of the literature. Advances in Accounting, 44: 81-94
Henderson, S., Peirson, G., Herbohn, K., Artiach, T., Howieson, B. (2014) Issues in financial accounting. Pearson
IASB (2016) International financial reporting standards for SME. London
IASB (2016) International financial reporting standards. London
IASB (2017) Fair value of biological assets growing on bearer plants. https://www.iasplus.com/en/meeting-notes/ifrs-ic/2017/march/ias-41 (19.06.2018)
Mijić, K., Spahić, N., Vuković, B. (2011) Regulativa i praksa finansijskog izveštavanja o biološkim sredstvima u Republici Srbiji. Ekonomika poljoprivrede, vol. 58, br. 4, str. 647-659
Oz-Yalaman, G. (2019) Financial inclusion and tax revenue. Central Bank Review, 19(3): 107-113
Price Water House Cooper (2009) A practical guide for accounting for agricultural assets. https://www.pwc.com/gx/en/ifrsreporting/pdf/a_practical_guide_to_accounting_for_agricultural_assets. pdf (19.06.2018)
Qiao, X., Guy, D.F., Kinsun, T. (2018) Executive age and the readability of financial reports. Advances in Accounting, 43: 70-81
Roychowdhury, S., Shroff, N., Verdi, R.S. (2019) The effects of financial reporting and disclosure on corporate investment: A review. Journal of Accounting and Economics, 68(2-3): 101246
Sever, M.S., Mamic, S.I., Brozovic, M. (2016) Valuation of bilogical assets under IAS 41: The case of listed and large companies in Croatia. u: Proceedings of Research World International Conference (23), Barcelona, Spain, 9-10 December, 9-10
Sl. Glasnik RS (2019) Zakon o računovodstvu. 73/2019
Zachariadis, M., Hileman, G., Scott, S.V. (2019) Governance and control in distributed ledgers: Understanding the challenges facing blockchain technology in financial services. Information and Organization, 29(2): 105-117
Zager, K., Decman, N. (2016) Guidelines and recommendations for improving the micro entities model of financial reporting. Procedia Economics and Finance, 39: 451-457
 

O članku

jezik rada: srpski
vrsta rada: izvorni naučni članak
DOI: 10.5937/Oditor2001007S
objavljen u SCIndeksu: 06.04.2020.
Creative Commons License 4.0