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2021, vol. 24, br. 94, str. 89-93
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Koncept održanja fizičkog kapitala
Sažetak
Članak ne sadrži sažetak.
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Reference
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Chartered Education (2015) The 2 concepts of capital under IFRS. Dostupno na: https://www.charterededucation.com/ifrs/the-2-concepts-of-capital-under-ifrs/#:~:text=A%20physical%20concept%20 of%20capital%20is%20one%20where%20the%20capital,on%20its%20units%20of%20out
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IASB (2018) Conceptual framework for financial reporting. London, UK: International Accounting Standards Board
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Lewis, J. What is physical capital maintenance?. https://smallbusiness.chron.com/physical-capital-maintenance-38589.html. Preuzeto 20.05.2021
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Ministarstvo finansija (2010) Konceptualni okvir za finansijsko izveštavanje. Dostupno na: https://www. mfin.gov.rs//upload/media/XWGjnu_6015e1b7a94b3.pdf. Preuzeto 20.05.2021
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Nandwe, M. Top 3 concepts of capital maintenance in an enterprise. Dostupno na: https://www.accountingnotes.net/financial-statement/income-concepts/top--3-concepts-of-capital-maintenance-in--an--enterprise/5315. Preuzeto: 13.04.2021
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