Naslov
The Impact Of Accounting Estimates On Financial Position And Business Performance – Case Of Non-Current Intangible And Tangible Assets

Autori
Mamić Sačer, Ivana ; Sever Mališ, Sanja ; Pavić, Ivana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
3nd GLOBAL CONFERENCE on BUSINESS, ECONOMICS, MANAGEMENT and TOURISM, 26-28 November 2015, Rome, Italy / Tulen Saner - , 2016, 399-411

Skup
3nd GLOBAL CONFERENCE on BUSINESS, ECONOMICS, MANAGEMENT and TOURISM, 26-28 November 2015, Rome, Italy

Mjesto i datum
Rim, Italija, 26.11.2015. - 28.11.2015

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
accounting estimates; business performance; financial positiom intangible assets; tangible assets

Sažetak
Financial statements represent a great source of information for company's financial position and business performance evaluation. Management judgment depends on the information base which is given at the time of judgement. Each judgement is by its nature subjective, so the results of the estimation can differ. Non- current tangible and intangible assets represent a significant proportion of assets of many companies. There is a plenty of space for applying accounting estimates in order to recognise and measure such assets. The research model confirmed the volatility of financial condition and performance of a company as a result of different accounting estimates.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA