Računovodstvo fer vrednosti - početak kraja?
Fair Value Accounting - The Beginning Of The End

Summary/Abstract: On 12th September 2008, the US faced the crash of financial markets which spread diffusely to the financial markets across the world. Financial instruments of many global companies that were evaluated according to fair value became worthless. Numerous respectable stakeholders, in days to follow, demanded the abolition of fair value accounting as a prompt measure for the protection of financial markets and banking systems. The mentioned events raised the question of the prospects of fair value accounting. In that context, the author examines some relevant issues of interest for considering the future of this controversial concept.

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