Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Danimir Gulin"'
Revaluation as a Model of Subsequent Measurement of Property, Plant, and Equipment – Case of Croatia
Publikováno v:
Croatian Economic Survey, Vol 23, Iss 1, Pp 63-95 (2021)
Accounting standards allow the application of two models for subsequent measurement of property, plant, and equipment, and those are the cost model and the revaluation model. The application of a certain model depends on the manager’s choice of acc
Externí odkaz:
https://doaj.org/article/1b390d1dddd8416598e0093a47555d82
Publikováno v:
Eurasian Studies in Business and Economics ISBN: 9783030535353
The application of fair value concepts in measuring company’s assets and liabilities results in corresponding accounting and tax effects. The main objective of this chapter is to analyze the interdependence between the accounting effects of the fai
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::78b7e5680d9a400469544e15b947b048
https://doi.org/10.1007/978-3-030-53536-0_4
https://doi.org/10.1007/978-3-030-53536-0_4
Publikováno v:
ENTRENOVA-ENTerprise REsearch InNOVAtion
Volume 5
Issue 1
Volume 5
Issue 1
Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::944e2e58ec9df1b67626572c64ae7018
https://www.bib.irb.hr/1024238
https://www.bib.irb.hr/1024238
Fair value represent economic reality and the values at which transaction really take a place. Information which is based on fair value have greater relevance and utility for financial statement users than the accounting information based on historic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::895821923798de05f9489fe81bab6474
https://doi.org/10.26649/musci.2019.067
https://doi.org/10.26649/musci.2019.067
Publikováno v:
Eurasian Studies in Business and Economics ISBN: 9783319762876
Financial reporting is standardized, mandatory and regulated by numerous regulations, and financial statements in the prescribed form must be published by all companies. Reporting on non-financial information has not yet been harmonized. It is still
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1e7345bbf348c66bd84c6e1ea31a62af
https://doi.org/10.1007/978-3-319-76288-3_12
https://doi.org/10.1007/978-3-319-76288-3_12
Publikováno v:
Country Experiences in Economic Development, Management and Entrepreneurship ISBN: 9783319463186
The International accounting standards or the International financial reporting standards (IAS/IFRS) implement the accounting principles and policies that enable the achievement of the objectives of financial statement users. One of the most importan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3ab827d510ecb67a1781f48d6d0ec04a
https://doi.org/10.1007/978-3-319-46319-3_34
https://doi.org/10.1007/978-3-319-46319-3_34
Autor:
Mirjana Hladika, Danimir Gulin
Global financial crisis has made deep evidence and the consequences on the global financial market. This paper is focused on analyzing the use of fair value accounting in those business circumstances and in challenging economic times. Since the finan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::88ffbfd8aa55fa475b33f0331e61905e
https://www.bib.irb.hr/811225
https://www.bib.irb.hr/811225
Autor:
Danimir Gulin
Publikováno v:
Financijska teorija i praksa
Volume 26
Issue 2
Volume 26
Issue 2
Načela vrednovanja utječu na iskazivanje neto imovine, a time i na uspješnosti mirovinskih fondova. Vrednovanje imovine i obveza bilo je do kraja 2000. zasnovano na načelu troška, uz primjenu načela opreznosti (LOCOM metoda). Po toj metodi kao
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::f984e7100a3d07777d78f3bc1afdb8f3
https://www.bib.irb.hr/96441
https://www.bib.irb.hr/96441
Računovodstvena teorija razvila je nekoliko koncepata vrednovanja. Neki od njih su ostali uglavnom u domeni teorijskih razmatranja, ili su prihvaćeni za vrednovanje u ograničenim slučajevima, i nisu naišla na opće prihvaćanje u praksi, odnosno
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=57a035e5b1ae::54236cca55e70fd126875aa4424f40dd
https://www.bib.irb.hr/481423
https://www.bib.irb.hr/481423
Autor:
Miloš (Sprčić), Danijela
Jedna od najvažnijih odluka u financijama poduzeća je odluka o strukturi kapitala. Iz tog je razloga mnogo istraživanja posvećeno razumijevanju donošenja odluke treba li se poduzeće financirati tuđim ili vlastitim kapitalom. Dileme vezane za s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=57a035e5b1ae::aee7b05278ebc93a93be1aeca40dfaf1
https://www.bib.irb.hr/480365
https://www.bib.irb.hr/480365