Výsledky vyhledávání - "Spasić Dejan"

Akademický článek

Subsequent measurement of non current assets: The impact of the fair value concept choice on total comprehensive income of listed companies in the Republic of Serbia

Autor: Arsenijević Aleksandra, Spasić Dejan

Publikováno v: Anali Ekonomskog fakulteta u Subotici, Vol 2023, Iss 49, Pp 117-131 (2023)

In response to investor demands, with the introduction of the fair value (FV) concept, other comprehensive income (OCI) has become a significant indicator of changes in the current values of certain financial statement items in successive periods. Al

Externí odkaz: https://doaj.org/article/d9069949b6af4d5b99b0990e79614ffc

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Akademický článek

Some challenges in recognition of revenues in accordance with IFRS 15

Autor: Spasić Dejan, Arsenijević Aleksandra

Publikováno v: Ekonomski Pogledi, Vol 19, Iss 1, Pp 53-68 (2017)

Implementation of the new IFRS 15 - Revenue from Contracts with Customers, starting from 01. January 2018, changes significantly financial reporting of many reporting entities from different industries. In this paper the main requirements of the new

Externí odkaz: https://doaj.org/article/84560ffcc13249dcbd0d750bd4d56292

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Akademický článek

Acquisition of control over the investee achieved in stages: Particularities of accounting treatment and impact on analytical value of consolidated financial statements

Autor: Spasić Dejan

Publikováno v: Anali Ekonomskog fakulteta u Subotici, Vol 2017, Iss 38, Pp 233-249 (2017)

The revised International Financial Reporting Standard 3 - Business Combinations (2008) established new guidelines for the accounting of the business combination achieved in stages. The aim of the paper is to provide an overview of certain guidelines

Externí odkaz: https://doaj.org/article/fee98fa775e541f88ebb4cd0c6182773

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Akademický článek

Intangible assets linked to consumers: Acknowledgement and evaluation in the business combination detached from Goodwill

Autor: Spasić Dejan

Publikováno v: Marketing (Beograd. 1991), Vol 43, Iss 2, Pp 141-156 (2012)

The development of International Financial Reporting Standards causes new challenges for accounting as a profession. One of those challenges reefers to business combinations treatment in accounting and the related possibility of recognizing intangibl

Externí odkaz: https://doaj.org/article/e4ede878baa34b0d86b2223a97e6b490

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Dissertation/ Thesis

Model pouzdanosti u procesu eksploatacije dizel motora

Autor: Spasić Dejan

U okviru disertacije je na osnovu teorijske i empirijske analize i korišćenjem podataka izeksploatacije, formiran model pouzdanosti koji će doprineti povećanju pouzdanosti isigurnosti funkcionisanja dizel motora u procesu eksploatacije.
W

Externí odkaz: https://www.cris.uns.ac.rs/DownloadFileServlet/Disertacija156749242184389.pdf?controlNumber=(BISIS)110877&fileName=156749242184389.pdf&id=13347&source=NDLTD&language=en
https://www.cris.uns.ac.rs/record.jsf?recordId=110877&source=NDLTD&language=en