Naslov
Interaction of net present value, cash flow and financial statement

Autori
Ljubić, Dara ; Mrša, Josipa ; Stanković, Sanjin

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, neobjavljeni rad, znanstveni

Izvornik
Economics integration, competetion and cooperation / - , 2005

Skup
Economics integration, competetion and cooperation

Mjesto i datum
Lovran, Hrvatska, 22.04.2005. - 23.04.2005

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Net present value ; Value in use ; Cash flow ; Financial statemets

Sažetak
Adjustment of the national economy EU economy implies abandoning national standards and implement procedures that apply in those countries. Equally applies to economic, market, financial and other standards including the accounting. Applying different accounting standards results in changes in presented business results, in terms of profitability, financial opportunities and capabilities, assessment of creditworthiness and other indicators of financial position and profitability. The paper elaborates the application of the present value method with the present value serving as goal value in net assets valuation, showing the difference in data obtained with traditional historical cost.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA