• citations in SCIndeks: 0
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:11
  • full-text downloads in 30 days:5


article: 5 from 94  
Back back to result list
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
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.
Arena, M., Arnaboldi, M., Azzone, G. (2006) Internal audit in Italian organizations: A multiple case study. Managerial Auditing Journal, 21(3): 275-292
Barlev, B., Haddad, J.R. (2003) Fair value accounting and the management of the firm. Critical Perspectives on Accounting, 14(4): 383-415
Bozzolan, S., Laghi, E., Mattei, M. (2016) Amendments to the IAS 41 and IAS 16: Implications for accounting of bearer plants. Agricultural Economics - Czech / Zemědělská ekonomika, 62(No. 4): 160-166
Bratten, B., Jennings, R., Schwab, C.M. (2016) The accuracy of disclosures for complex estimates: Evidence from reported stock option fair values. Accounting, Organizations and Society, 52: 32-49
Cai, F., Wong, H. (2010) The effect of IFRS adoption on global market integration. International Business & Economics Research Journal (IBER), 9(10): 25-34
Catuogno, S., Arena, C., Saggese, S., Sarto, F. (2016) The influence of blockholders, bondholders and families on the venturers' accounting behavior. International Journal of Business and Management, 11(8): 31-43,
Chen, E., Gavious, I. (2016) Unrealized earnings, dividends and reporting aggressiveness: An examination of firms' behavior in the era of fair value accounting. Accounting & Finance, 56(1): 217-250
Cheng, C. (2016) Discussion of 'IFRS non-GAAP earnings disclosures and fair value measurement'. Accounting & Finance, 56(1): 99-112
Christensen, B.E., Glover, S.M., Wood, D.A. (2012) Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. AUDITING: A Journal of Practice & Theory, 31(1): 127-146
Cullinan, C.P., Zheng, X. (2014) Valuation scepticism, liquidity benefits and closed-end fund premiums/discounts: Evidence from fair value disclosures. Accounting & Finance, 54(3): 729-751
Daske, H., Hail, L., Leuz, C., Verdi, R. (2008) Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research, 46: 1085-1142
Durocher, S., Gendron, Y. (2014) Epistemic commitment and cognitive disunity toward fair-value accounting. Accounting and Business Research, 44(6): 630-655
Funnell, W., Wade, M., Jupe, R. (2016) Stakeholder perceptions of performance audit credibility. Accounting and Business Research, 46(6): 601-619
Greuning, H. (2006) Međunarodni standardi finansijskog izveštavanja. Zagreb: Mate
Guiggiola, G. (2010) IFRS adoption in the E.U., accounting harmonization and markets efficiency: A review. International Business & Economics Research Journal (IBER), 9(12): 99-112
Popović, S., Majstorović, A., Grublješić, Ž. (2015) Valuation of facilities in use and application of international accounting standards. Actual problems of economics, 3(165): 379-387
Popović, S. (2014) Socio-ekonomski faktori ograničenja razvoja agrara - monografija. Novi Sad: Feljton
Popović, S., Novaković, S., Đuranović, D., Mijić, R., Grublješić, Ž., Aničić, J., Majstorović, A. (2017) Application of international accounting standard-16 in a public company with predominantly agricultural activities. Ekonomska Istraživanja (Economic Research), 30(1): 1850-1864
Pricope, C. (2016) The role of institutional pressures in developing countries: Implications for IFRS. Theoretical and Applied Economics, 2: pp. 27-40
Williams, C. (2010) Principi menadžmenta. Beograd: Data Status


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