2008, vol. 11, br. 44, str. 105-115
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Merenje i obelodanjivanje obaveza
Measurement and disclosure of liabilities
Institut za ekonomiku i finansije - IEF, Beograd
Sažetak
Obaveza je sadašnja obaveza, koja je rezultat prošlih događaja, po osnovu koje će doći u budućnosti do odliva resursa. Inicijalno se vrednuje po nominalnoj vrednosti koja predstavlja iznos primljenih novčanih sredstava od poverilaca, odnosno vrednost primljene robe ili usluge, u trenutku nastanka obaveze. Naknadno merenje vrši se po principu više vrednosti. Koje informacije za obaveze je potrebno obelodaniti u Napomenama uz finansijske izveštaje propisano je MRS 1 Prikazivanje finansijskih izveštaja i pojedinim MRS/MSFI.
Abstract
A liability is a current obligation which came as a result of past events and is likely to result in an outflow of cash from the business. It is initially measured on a nominal basis, which represents the monetary amount of cash or equivalents received from a creditor, or the monetary value of goods or services received at the time when liability was formed. Subsequent measurement is done on a higher value basis. The information required to be published in notes accompanying financial statements is specified mainly in IAS 1 - Presentation of Financial Statements and some other IAS/IFRS.
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