dc.contributor.advisor | Spasić, Dejan | |
dc.contributor.other | Đukić, Tadija | |
dc.contributor.other | Sekerez, Vojislav | |
dc.creator | Arsenijević, Aleksandra O. | |
dc.date.accessioned | 2021-03-23T10:02:13Z | |
dc.date.available | 2021-03-23T10:02:13Z | |
dc.date.issued | 2020-10-25 | |
dc.identifier.uri | http://eteze.ni.ac.rs/application/showtheses?thesesId=7997 | |
dc.identifier.uri | https://fedorani.ni.ac.rs/fedora/get/o:1689/bdef:Content/download | |
dc.identifier.uri | http://vbs.rs/scripts/cobiss?command=DISPLAY&base=70052&RID=28190217 | |
dc.identifier.uri | https://nardus.mpn.gov.rs/handle/123456789/18137 | |
dc.description | The business communication between entities and numerous
interested parties is driven by the financial statements. The basis for
the evaluation of financial statement items is important factor of
overall accounting information value. Traditional accounting
principles are subject of professional bodies’ innovation aiming to
direct their development and implementation in practice in terms of
emphasizing the advantages of the fair value concept. Namely, in the
light of modern technical and technological trends which have
influence to the global capital market and its dynamics, the fair value
concept represents a good method for determination of a real net
assets value in the specific moment. However, relevance of
information which this concept provides is endangered by the lack of
their reliability and verifiability due to neglect of a long-term prior
accounting principle – the principle of conservatism. This principle
contributes reducing the risk of overestimating the results, by relying
to realized gains and unrealized, but certain losses, and by respecting
the lower value principle for assets valuation and the higher value
principle for liabilities valuation. In this way, the outflow of capital
from the entities is prevented and the stability of their business is
maintained, as well as the causally related stability of the market. The
coexistence of the historical cost concept and the principles under its
auspices with the characteristics of the fair value concept is a
compromise solution of modern financial reporting, bearing in mind
the divergence of information requirements of different stakeholders.
The existence of a certain level of conservatism (caution) in the
application of the combined basis of financial reporting is a necessary
condition for its relevant and reliable results due to the inconsistency
of individual requirements of the two concepts. The main aim of the
doctoral dissertation is reflected in determining the impact of a
change of the significance of the crucial accounting principles on a
financial reporting reliability. Also, the aim of the doctoral
dissertation is reflected in perception of changes in the basis of
accounting valuation and their influence to the increase or decrease
the confidence of decision makers to the accounting information. In
addition to theoretical considerations, conclusions are made on the
basis of the empirical research which is done on the sample of the
entities quoted on the Belgrade Stock Exchange. It is determined that
the analyzed entities apply the fair value concept for certain forms of
fixed assets, while for the other part of these assets they still apply the
historical cost concept. | en |
dc.format | application/pdf | |
dc.language | sr | |
dc.publisher | Универзитет у Нишу, Економски факултет | sr |
dc.rights | openAccess | en |
dc.rights.uri | https://creativecommons.org/licenses/by-nc-nd/4.0/ | |
dc.source | Универзитет у Нишу | sr |
dc.subject | Princip konzervativizma | sr |
dc.subject | Conservatism principle | en |
dc.subject | tradicionalni računovodstveni principi | sr |
dc.subject | koncept fer vrednosti | sr |
dc.subject | koncept istorijskog troška | sr |
dc.subject | traditional accounting principles | en |
dc.subject | fair value concept | en |
dc.subject | historical cost concept | en |
dc.title | Uticaj koncepta fer vrednosti na računovodstveni konzervatizam | sr |
dc.type | PhD thesis | |
dc.rights.license | BY-NC-ND | |
dcterms.abstract | Спасић, Дејан; Секерез, Војислав; Ђукић, Тадија; Aрсенијевић, Aлександра О.; Утицај концепта фер вредности на рачуноводствени конзерватизам; Утицај концепта фер вредности на рачуноводствени конзерватизам; | |
dc.identifier.fulltext | https://nardus.mpn.gov.rs/bitstream/id/70328/Disertacija.pdf | |
dc.identifier.fulltext | https://nardus.mpn.gov.rs/bitstream/id/70329/Arsenijevic_Aleksandra.pdf | |
dc.identifier.rcub | https://hdl.handle.net/21.15107/rcub_nardus_18137 | |