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2013, vol. 16, iss. 64, pp. 27-38
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Valuation of property, plant and equipment
Vrednovanje nekretnina, postrojenja i opreme
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.
Sažetak
Osnovni smisao finansijskih izveštaja je da obezbede stvarnu sliku imovinskog i finansijskog položaja. Za istinitost i objektivnost bilansa, ključni aspekt je realna vrednost bilansnih pozicija. Nekretnine, postrojenja i oprema predstavljaju reprezentativni deo imovine privrednih društava, a postupci vrednovanja ovih sredstava direktno utiču na stanja i predstavu o imovini, kapitalu, poslovanju i poziciji pravnog subjekta.
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References
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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
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Zyla, M.L. (2010) Fair Value Measurements: Practical Guidance and Implementation. New Jersey: John Wiley & Sons
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