2016, vol. 19, br. 75, str. 137-143
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Problematična vrednovanja potraživanja
Erroneous valuation of receivables
Institut za ekonomiku i finansije - IEF, Beograd
Sažetak
U celoj našoj privredni je smanjen promet i obim poslovanja, kako u prometnim tako i proizvodnim delatnostima; nelikvidnost privrede iz godine u godinu raste; ogroman broj lica je u postupku izrade unapred pripremljenog plana reorganizacije, a određeni broj lica je i usvojio plan reorganizacije, dok jedan broj pravnih lica nije bio u stanju da ispoštuje odredbe usvojenog plana reorganizacije i nalazi se u stečajnom postupku ili likvidaciji, a neka pravna lica su već ugašena. Posledica svega napred iznetog jeste postojanje velikih iznosa nenaplaćenih potraživanja i uvek prisutno pitanje njihovog vrednovanja za potrebe finansijskog izveštavanja.
Abstract
The number and scope of business operations have been reduced in the entire Serbian economy, both in trade and manufacturing sector; insolvency of the economy is increasing year on year; a vast number of entities is involved in preparation of a prepacked reorganisation plan; a certain number of entities has adopted a reorganisation plan; a certain number of entities was not able to comply with the provisions of a reorganisation plan and are undergoing insolvency procedures or liquidation, while some legal entities have already been dissolved. The consequence of the above-mentioned is the existence of a large number of outstanding receivables and the ever present issue of their valuation for financial reporting purposes.
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