Vrednovanje poljoprivrednih proizvoda na datum bilansa u Republici Srbiji / Evaluation of agricultural products on the date of balance sheet in the Republic of Serbia
2017
Vićentijević, Kosana (Univerzitet Singidunum, Beograd (Srbija)) | Petrović, Zoran (Univerzitet Singidunum, Beograd (Srbija))
The aim of this paper is to examine relevant accounting regulations for subsequent evaluation of agricultural products in financial statements of an agricultural entity. By identifying the key International Financial Reporting Standards and their application with accompanying regulations in the Republic of Serbia, the authors present variations in measurement of agricultural products. The paper proposes and proves the hypothesis on the reality of financial statements of agricultural entities that on the day of the balance sheet have agricultural products in stock (wheat, corn, or soybean). The real subsequent measurement of agricultural products in financial statements is an important indicator of the financial and business success of an agricultural entity for the users of its financial statements.
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