The implications of applying the revaluation procedure for financial and revenue standing of the reporting entities

Autor:	Đinović Vladica M., Stanojević Marko G., Paspalj Dušanka S.
Jazyk:	English<br />Serbian
Rok vydání:	2016
Předmět:	financial reporting revaluation international accounting standard Military Science
Zdroj:	Војно дело, Vol 68, Iss 1, Pp 214-221 (2016)
Druh dokumentu:	article
ISSN:	0042-8426 2683-5703
DOI:	10.5937/vojdelo1601214D
Popis:	Financial reporting requires continuous access to transparent information needed by possible customers when making business decisions. In this regard, it is essential that the data presented in thus arranged system are accurate. This is provided by value- expressed attributes of depreciation and revaluation. Revaluation of the reporting entities' assets makes it possible to adjust the financial reports for the current situation of the market.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/9822f5f4937148dc8db9c58576ae57c7 Zobrazit plný text záznamu View record in DOAJ