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2019, vol. 67, br. 5-6, str. 345-355
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Primena računovodstva fer vrednosti u Srbiji - empirijsko istraživanje
Implementation of fair value accounting in Serbia: Empirical research
Univerzitet u Beogradu, Ekonomski fakultet, Katedra za računovodstvo i poslovne finansije
Sažetak
Rezultati istraživanja prezentovanog u ovom radu pokazali su daje sklonost preduzeća u Republici Srbiji ka primeni fer vrednosti visoka. U velikim preduzećima čak vise od polovine ukupne imovine bilo je mereno po fer vrednosti. Očekivano, pojedinačno najveća stavka finansijskih izveštaja na koju je primenjivan koncept fer vrednosti su nekretnine, postrojenja i oprema. lako kod ove pozicije, kao i kod pozicije investicionih nekretnina, primena fer vrednosti nije bila obavezna, zastupljenost vrednovanja po fer vrednosti je izuzetno visoka, dok su sve investicione nekretnine kod preduzeća u uzorku bile iskazane po fer vrednosti. Prinosni pristup je najzastupljeniji, a u dominantnom broju slučajeva odmeravanje fer vrednosti vršile su agencije za procenu. Računovođe dosta čvrsto veruju da fer vrednost obezbeđuje najvrednije i najrelevantnije informacije za investitore, dok ih kompleksnost i visoki troškovi primene računovodstva fer vrednosti, reklo bi se, ne brinu. Skoro tri četvrtine računovođa vidi fer vrednost kao podesno sredstvo za štimovanje rezultata, a skoro dve trećine kao pogodno tlo za manipulacije i prevarne radnje u finansijskom izveštavanju. Skoro polovina preduzeća ne sprovodi kontinuirane obuke računovođa za primenu računovodstva fer vrednosti, a skoro dve trećine preduzeća ne vrši periodično preispitivanje izabranih modela i procedura procene.
Abstract
The results of the research presented in this paper suggest a high tendency of the companies in the Republic of Serbia to apply fair value accounting. In large companies, as much as over a half of the total assets were measured at fair value. As expected, the item of financial statements most subject to fair value measurement turned out to be that of property, plant and equipment. Although fair value application is not mandatory for this item or for investment property, a large portion of property, plant and equipment in companies was measured at fair value, as well as all of the investment property. The income approach was most frequently used in the fair value measurement, performed by valuation agencies in the majority of cases. Accountants quite firmly believe that fair value provides the most valuable and relevant information to investors, while the complexity and high costs of fair value accounting seem to be of little concern to them. Nearly three quarters of accountants view fair value as a tool for earnings management, whereas two thirds of them perceive fair value as a tool for manipulation and frauds in financial reporting. Almost a half of companies do not provide ongoing training in proper application of fair value accounting, while about two thirds of them do not perform periodic reviews of the selected models and fair value application procedures.
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