Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2017.1383171
Application of international accounting standard-16 in a public company with predominantly agricultural activities
Slobodan Popović
; Department of Finance, KP ‘Gradsko Zelenilo’ Novi Sad, Novi Sad, Serbia
Srećko Novaković
; Faculty of Economics Subotica, Department of Management, University of Novi Sad, Subotica, Serbia
Dragan Đuranović
; Faculty of Economics Subotica, Department of Management, University of Novi Sad, Subotica, Serbia
Ranko Mijić
; Department of Management, College of Economics and Statistics Prijedor, Prijedor, Bosnia and Herzegovina
Željko Grublješić
; Department of Management, Fund of the Republic of Serbian, Prijedor, Bosnia and Herzegovina
Jugoslav Aničić
; Department of Management, University UnionNikola Tesla, Beograd, Serbia
Aleksandar Majstorović
; Department of Management, University UnionNikola Tesla, Beograd, Serbia
Sažetak
This work suggests the existence of a number of advantages for
companies that have opted for the application of International
Accounting Standards. Their application allows fair reporting, which
is extremely important for countries in transition, as well as for those
countries that have not applied IAS. The authors carried a study
related to full application of IAS 16 to 114 companies, of which 10 are
public and 104 other companies are from the wider area of Novi Sad,
in the period 2010–2015. In addition, the study of the case of public
companies is done in order to demonstrate the situation before and
after the valuation of assets and equipment as at 30 June 2012. The
state after 3 years is fairly shown on 30 June 2015, all in order to make
valid conclusions regarding fair reporting of the public enterprises. It
can be concluded that the application of IAS 16 has multiple benefits
by companies that fully apply fair reporting in its operations.
Ključne riječi
International accounting standards; fair reporting; company
Hrčak ID:
193287
URI
Datum izdavanja:
1.12.2017.
Posjeta: 1.356 *