Знамо ли заиста шта су основна средства? – семантичка анализа термина „основна средства” у средњошколским уџбеницима и рачуноводственој регулативи Републике Србије
Do We Really Know What the Elementary Assets Are? – The Analysis of the Semantic Meaning of тhe Term “Elementary Assets” in Serbian High School Textbooks and Accounting Regulations of the Republic of Serbia

Summary/Abstract: In standard course of knowledge we expect that textbooks from various disciplines use precise, professional and compliant terminology. This is explicitly stated in the Law on Basics of Education and Upbringing, Law on Textbooks and Bylaw on Textbook Quality Standards and the Manual for its Use. Although, there are cases that in some disciplines professional terms are given different semantic meaning and some of them are differently defined even in the same discipline. In this manuscript we analyse the definition and content of the term „osnovna sredstva“ (elementary assets) used in high schools of economics and their respective textbooks in Serbia. The compliance of the content of this term with its definition is analysed. Also, the article demonstrates in its concluding comments why the confusion still exists.

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