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Pregledni rad
https://doi.org/10.22598/pi-be/2018.12.1.131

ACCOUNTING CONCEPT OF LONG-TERM CONSERVATION VALUES OF ENTERPRISES

Josip Čičak   ORCID icon orcid.org/0000-0001-6090-7278 ; Faculty of Economics, University of Rijeka, Croatia

Puni tekst: hrvatski, pdf (143 KB) str. 131-140 preuzimanja: 200* citiraj
APA 6th Edition
Čičak, J. (2018). RAČUNOVODSTVENI KONCEPT OČUVANJA DUGOROČNE VRIJEDNOSTI PODUZEĆA. Poslovna izvrsnost, 12 (1), 131-140. https://doi.org/10.22598/pi-be/2018.12.1.131
MLA 8th Edition
Čičak, Josip. "RAČUNOVODSTVENI KONCEPT OČUVANJA DUGOROČNE VRIJEDNOSTI PODUZEĆA." Poslovna izvrsnost, vol. 12, br. 1, 2018, str. 131-140. https://doi.org/10.22598/pi-be/2018.12.1.131. Citirano 09.12.2019.
Chicago 17th Edition
Čičak, Josip. "RAČUNOVODSTVENI KONCEPT OČUVANJA DUGOROČNE VRIJEDNOSTI PODUZEĆA." Poslovna izvrsnost 12, br. 1 (2018): 131-140. https://doi.org/10.22598/pi-be/2018.12.1.131
Harvard
Čičak, J. (2018). 'RAČUNOVODSTVENI KONCEPT OČUVANJA DUGOROČNE VRIJEDNOSTI PODUZEĆA', Poslovna izvrsnost, 12(1), str. 131-140. https://doi.org/10.22598/pi-be/2018.12.1.131
Vancouver
Čičak J. RAČUNOVODSTVENI KONCEPT OČUVANJA DUGOROČNE VRIJEDNOSTI PODUZEĆA. Poslovna izvrsnost [Internet]. 2018 [pristupljeno 09.12.2019.];12(1):131-140. https://doi.org/10.22598/pi-be/2018.12.1.131
IEEE
J. Čičak, "RAČUNOVODSTVENI KONCEPT OČUVANJA DUGOROČNE VRIJEDNOSTI PODUZEĆA", Poslovna izvrsnost, vol.12, br. 1, str. 131-140, 2018. [Online]. https://doi.org/10.22598/pi-be/2018.12.1.131

Sažetak
Accounting provides the possibility of recording transactions in various ways. By using a variety of alternative accounting policies accountant achieves different effects on the stated business results and the value of the company as a whole. In theory, the application of different accounting policies in the short term has an effect on the reported financial performance and the company’s value, while the long term effect of applying different standard accounting policies in the system of fixed prices is neutral. However, the theory does not account for stochasticity business environment and possible changes in legislation.
Theoretical models are ceteris paribus models by which are most oft en impossible to accurately predict economic trends and position the company in the long run. So influential groups, which determine the business policy of enterprises, by combining the available alternative accounting policies affect the short-term result of the company and the value of the company as a whole. This paper describes the possible concepts of financial reporting that are as far as possible coordinated with individual goals of stakeholders, which will be in compliance
with the maximum long-term viability of the company. Described concepts will largely take into account long-term interests of influential groups. Analysis of the long-term interests of all stakeholders’ gives them acceptable accounting concepts, which basis are described in this paper.

Ključne riječi
shareholders; financial reporting; long-term value of the company; accounting conservatism

Hrčak ID: 205074

URI
https://hrcak.srce.hr/205074

[hrvatski]

Posjeta: 331 *