Oditor, No. 04/2013

THE IMPACT OF THE REVALUATION PROCEDURE BY THE FINANCIAL POSITION OF THE ENTERPRISE
Vladica Đinović[40]

UDC: 657.92
657.631.6
COBISS.SR-ID 214272780

Аbstract:

Financial reporting requires continuity of access to transparent information needed potential customers in making business decisions. In this regard it is essential that the data are presented in such a set system of reporting to be accurate. In doing so we are helping attributes amortization and revalorization value expressed. Revaluation of assets reporting entity provides that the financial statements comply with the current state of the market.

Key words: financial reporting, revaluation, an international accounting standard.

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[40]Vladica Đinović, master student of Public finance, University of Defense, Military Academy, Generala Pavla Jurišića Šturma 33, Belgrade, Serbia.