- citati u SCIndeksu: [1]
- citati u CrossRef-u:0
- citati u Google Scholaru:[
]
- posete u poslednjih 30 dana:6
- preuzimanja u poslednjih 30 dana:5
|
|
2014, vol. 16, br. 4, str. 45-59
|
Interesi manjinskih akcionara pri konsolidovanju finansijskih izveštaja
Interest of minority shareholders in consolidated financial statements
Sažetak
Konsolidovani finansijski izveštaji namenjeni su prezentaciji informacija o poslovanju grupe preduzeća kao jedinstvenog izveštajnog ekonomskog entiteta. Imajući u vidu cilj konsolidovanja finansijskih izveštaja, u radu je prezentovana geneza teorijskih okvira konsolidovanja i zahtevi normativnog regulatornog okvira. Konsolidovanju finansijskih izveštaja pristupilo se iz perspektive manjinskih akcionara, te su razmatrana njihova obeležja, tretman i priznavanje interesa. Iscrpna analiza značaja i zakonomernosti u dinamici poslovanja manjinskih akcionara zahteva sveobuhvatniji uvid u faktore, okolnosti i specifičnosti imanentne poslovanju svake grupe preduzeća ponaosob.
Abstract
The consolidated financial statements present information on the operations of the group of companies as a single economic reporting entity. Bearing in mind the objective of consolidated financial statements, in the paper is presented theoretical framework and requirements of normative regulatory framework. Consolidated financial statements are presented in the perspective of minority shareholders, so in the paper is discussed their characteristics, treatment and recognition of interest. A detailed analysis of the character and regularities in the business of minority shareholders requires a more comprehensive insight into the factors, circumstances and particularities inherent to the operations of each individual group of companies.
|
|
|
Reference
|
|
Chen, M.L., Chen, R.D. (2009) Economic Entity Theory. Journal of Finance & Accountancy, 61-68
|
|
Colley, J.R., Volkan, A.G. (1988) Business combinations: Goodwill and push-down accounting. New York State Society of CPA's, 74-76
|
1
|
Davis, M., Largay, J. (2008) Consolidated Financial Statements. Journal of Finance and Accountancy Consolidation Theories, 26-31
|
2
|
Epstein, B., Jermakowicz, E. (2010) IFRS: Interpretation and application of international financial reporting standards. New Jersey: John Wiley & Sons
|
|
Financial Accounting Standards Board (2014) FASB 160-noncontrolling interests in consolidated financial statements. http://www.securitization.net/pdf/EY/FASB160_12Dec07.pdf, 24. septembra 2014
|
|
Gallimberti, C., Marra, A., Prencipe, A. (2013) Preparing and Understanding Consolidated Financial Statements under IFRS. Milano: McGraw-Hill Education
|
|
International Accounting Standards Board (2014) IFRS 3-business combinations. http://www.iasplus.com/en/standards/ifrs/ifrs3, 25. oktobar 2014
|
|
Smith, P., Saemann, G. (2007) Implications of the Joint FASB and IASB Proposal on Accounting for Business Combinations. CPA Journal, 16-21
|
|
Vuković, B., Andrić, M. (2014) Analiza uspešnosti grupe preduzeća na osnovu konsolidovanih finansijskih izveštaja. u: 9. Kongres računovođa i revizora Crne Gore - Računovodstvena profesija u funkciji stvaranja poslovnog ambijenta za napredak preduzeća i smanjenje kreditnog rizika, 7-22
|
|
Vuković, B. (2013) Metodološki aspekti sastavljanja konsolidovanog bilansa. u: XVII Kongres Saveza računovođa i revizora Republike Srpske, Zbornik radova, 509-526
|
|
Vuković, B., Mijić, K. (2013) Regulatorni okvir finansijskog izveštavanja grupe preduzeća # Regulatory framework of financial reporting for group of companies. Računovodstvo, vol. 57, br. 5-6, str. 3-12
|
|
Wendell, P. (2008) Revised business combination accounting. u: SEC Accounting Report 20-45
|
|
|
|