Ekonomski pregled, Vol. 56 No. 1-2, 2005.
Pregledni rad
EFFECTS OF ASSESING LONG-TERM TANGIBLE ASSETS AND CHANGE OF VALUES REPORTED IN FINANCIAL STATEMENTS
Stjepan Kolačević
Sažetak
By applying various methods in assessing long-term tangible assets it is possible to affect the company's declared business result and the owner's asset value. Application of different methods of valuation also makes an impact on the change of cash-flow infl uencing the outfl ow of economic gain from the company.To assess long-term tangible assets in fi nancial statements the concept of asset economic value is applied based on assessing risks and future cash-flows. Assessment of cash-flows and the choice of discount rate which implies the assessed risk makes the assessment subjective which generates different cash-flows also correlated with ability of the management. By the right timing in adjusting the value of long-term tangible assets with irretrievable value the management can make a direct impact on the flow of economic gain and so also on business effectiveness.
Ključne riječi
long-term tangible assets; irretrievable value; assessment methods
Hrčak ID:
9962
URI
Datum izdavanja:
25.1.2005.
Posjeta: 19.768 *