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2012, vol. 15, iss. 60, pp. 35-47
Disclosure of accounting estimates
Institute for Economics and Finance - IEF, Belgrade
Abstract
Information about applied assumption and estimation are highly important for the users of financial statements especially when there are not specific data from the market. Companies are obliged to disclose the information about the risk associated with applied policies and estimates. The main goal of strategic decision making is not only to follow rigid standards but also to disclose reliable and objective data in financial statements. In order to recover investor’s confidence the worst case scenario would be to deprive them of the most recent and most useful information.
References
*** (2010) Međunarodni standardi finansijskog izveštavanja i Međunarodni računovodstveni standardi. Službeni glasnik RS, br. 77
Mard, M.J., Hitchner, J.R., Hyden, S.D. (2011) Valuation for sinancial 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: Review Paper
published in SCIndeks: 22/03/2013

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