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2008, vol. 11, br. 44, str. 57-72
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Vrednovanje elemenata finansijskih izveštaja i fer vrednost
Valuation of financial statement items and fair value
Institut za ekonomiku i finansije - IEF, Beograd
Sažetak
U uslovima globalne finansijske krize sve su glasnije kritike upućene na adresu fer vrednosti, kao koncepta iskazivanja podataka o imovini, obavezama i finansijskom položaju privrednih društava. S druge strane, računovodstveni standardi se stalno inoviraju; smanjuju se ili eliminišu alternativni postupci i sve su izraženiji zahtevi da se što više elemenata finansijskih izveštaja evidentira i obelodanjuje po vrednosti koja je u direktnoj vezi sa tržišnim podacima. U Republici Srbiji je u 2008. godini objavljen prevod inoviranih MSFI i MRS sa tumačenjima. U tekstu se apostrofiraju zahtevi MSFI/MRS za vrednovanjem elemenata finansijskih izveštaja sa osvrtom na fer vrednost.
Abstract
During the time of financial crisis, critics have increasingly been targeting the fair value principle as a concept of presenting information about assets, liabilities and the financial state of businesses. On the other hand, we have seen constant innovation in accounting standards alternative ways of reporting are being reduced or eliminated- and calls for additional reporting and disclosure of items on the market value basis. The translation of IAS and IFRS was published in Serbia in 2008, along with their interpretation. The standards emphasize the requirement to value financial statement items with a specific focus on fair value.
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Reference
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