Избор модела накнадног вредновања сталне материјалне имовине у функцији приносног и финансијског положаја предузећа
Model selection of subsequent evaluation of fixed tangible assets in the function of company’s yield and financial position

Summary/Abstract: The tangible fixed asset is a part of company’s property and its value in the financial statements of manufacturing enterprises participates considerably in total assets. Recognition and valuation of this balance sheet position in mentioned companies is signifi cant because it affects property, yield and financial position of the company. The balancing of fixed tangible assets represents very interesting field of accounting practice, given that company during the subsequent valuation has a choice or may opt for a model of the acquisition cost or revaluation model. Selecting model of fixed tangible assets subsequent valuation depends entirely on management’s free will. In various conditions in the market (where fair value initially rise and then fall, or vice versa – fall and then rise) it is possible to influence company’s creditworthiness through selection of appropriate valuation concept. Selecting model of subsequent valuation represents important instrument of company’s accounting policy.

• Details
• Contents