Usklađivanje potraživanja kupaca i dugova prema dobavljačima
Reconciliation of Receivables and Payables

Summary/Abstract: One of the basic accounting requirements, as an achievement of application of accounting standards, is to report assets on the balance sheet at fair value. Marking assets at fair value results in an increase or decrease in the value of assets and reporting of actual payables, i.e., an increase in expenditures or revenues. This paper provides detailed instructions on appropriate accounting procedures in such cases.

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