Naslov
Fair value of assets and possible risks

Autori
Cirkveni Filipović, Tamara ; Vuk, Jasna ; Božina Anja

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
Znanje in izzivi globalizacije v letu 2017 / Kovač, Tatjana - Celje, 2017, 21-21

ISBN
978-961-6997-03-4

Skup
Znanje in izzivi globalizacije v letu 2017

Mjesto i datum
Celje, Slovenija, 17.11.2017

Vrsta sudjelovanja
Plenarno

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
fair value, assets, IFRS 13, risks, cost method, market method, income method

Sažetak
Fair value is a modern concept used for determination of assets value. Application of fair value includes usage of different methods for determination of asset value, from static methods which are based on prices that exist on the active market up to dynamic methods which include discounting during values determination of financial reports elements. Within this article are explained three basic methods of fair value - cost, market and income method. Main backbone of this article is identification and determination of possible internal and external risks of application of fair value during determination of assets value depending on manifesting forms of assets which can tempt reliability of determined fair value of assets, and by that objectivity and reality of company’s financial position.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA