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2013, vol. 16, iss. 64, pp. 27-38
Valuation of property, plant and equipment
Institute for Economics and Finance - IEF, Belgrade
Abstract
Main purpose of the financial statements is to provide a realistic snapshot of financial and asset status. Real valuation of the balance sheet position is of key importance in order to have truthful and objective balances. Plant property and equipment are one of the most important parts of company's fixed assets. Thus, valuation methods directly influence the condition and assumption of assets, capital and business position of the company.
References
*** (2010) Međunarodni standardi finansijskog izveštavanja/Međunarodni računovodstveni standardi. Službeni glasnik RS, br. 77
Catty, J.P. (2012) The Professional s Guide to Fair Value: The Future of Financial Reporting. New Jersey: John Wiley & Sons
Mard, M.J., Hitchner, J.R., Hyden, S.D. (2011) Valuation for Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets, Goodwill and Impairment. Hoboken, New Jersey: John Wiley & Sons, Inc
Wahlen, J.M., Baginski, S.P., Bradshaw, M.T. (2010) Financial reporting, financial statement analysis and valuation: A strategic perspective. South-Western Cengage Learning
Zyla, M.L. (2010) Fair Value Measurements: Practical Guidance and Implementation. New Jersey: John Wiley & Sons
 

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article language: Serbian
document type: Professional Paper
published in SCIndeks: 29/01/2014

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