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2021, vol. 46, iss. 1, pp. 1-6
The importance of operating agricultural equipment in use by fair value from the management situation in small and medium-sized enterprises in the transitional country: Example of the Republic of Serbia
aMegatrend University, Faculty of Business Studies, Belgrade
bEkonomska škola Banja Luka, Banja Luka, Bosna i Hercegovina
cJavno komunalno preduzeće "Gradsko zelenilo", Novi Sad

emailslobodan.popovic49@gmail.com
Abstract
This study highlights the importance of using real-life values of agricultural equipment in real financial statements in medium-sized enterprises. The authors have adopted the essence of nature related to the estimation of agricultural equipment, that is, he has stated that in the agricultural production of transition countries, agricultural equipment has been used for more than five decades. This was a key assumption adopted by the authors of this study. In addition, the presentation of realistic financial statements should include an account of the real value of agricultural equipment, which essentially leads to a periodic fair valuation of agricultural equipment available to agricultural producers in transition countries.
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About

article language: English
document type: Review Paper
DOI: 10.5937/PoljTeh2101001V
received: 16/11/2020
revised: 30/01/2021
accepted: 10/02/2021
published in SCIndeks: 26/03/2021