IZAZOVI FINANSIJSKOG IZVEŠTAVANJA O BIOLOŠKOJ IMOVINI
DOI:
https://doi.org/10.5937/Oditor2001007SKljučne reči:
biološka imovina, vrednovanje, fer vrednost, MSFI, finansijsko izveštavanjeApstrakt
Biološka imovina predstavlja karakterističnu stavku stalne imovine entiteta u domenu agrosektora. Njeno računovodstveno obuhvatanje praćeno je brojnim izazovima, pre svega zbog potrebe odmeravanja fer vrednosti na koju upućuje MRS 41 - Poljoprivreda, ali i zbog činjenice da biološka sredstva mogu biti veoma heterogena u pogledu rase, faze životnog ciklusa, zdravstvenog statusa, produktivnosti i drugo. U cilju sagledavanja i ocene finansijskog izveštavanja o biološkoj imovini u Republici Srbiji sproveli smo pregled finansijskih izveštaja domicilnih entiteta iz domena poljoprivrede i agrobiznisa. Rezultati istraživanja ukazuju na brojna ograničenja kada je reč o finansijskom izveštavanju o biološkoj imovini, koja značajno narušavaju pouzdanost prikazanih finansijskih informacija.
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