Računovodstveni principi su ugrađeni u zakonsku i profesionalnu regulativu, ali imaju i funkciju dopune računovodstvenih standarda kad god neka pitanja nisu eksplicitno regulisana standardima ili/i postoji visok stepen prosuđivanja. Uvođenjem računovodstva fer vrednosti u normativnu osnovu finansijskog izveštavanja, narušavaju se princip konzervativizma i princip istorijskog troška, princip realizacije se suspenduje a mečing princip se suštinski menja. Naime, usled promene glavne svrhe finansijskog izveštavanja, principi tradicionalnog računovodstva čijim uvažavanjem se omogućavalo utvrđivanje što tačnijeg i uporedivog periodičnog rezultata postaju nepodobni za ispunjenje cilјeva savremenog finansijskog izveštavanja. Okolnost da je visokokvalitetno finansijsko izveštavanje informaciona osnova za investitore i ostale stejkholdere i računovodstveni ideal, stimulisala je računovodstvenu praksu na dalјu izgradnju računovodstvenih principa, a računovodstvenu teoriju na ispitivanje postojećih i razvoj savremenih principa procenjivanja koji su u funkciji realizacije cilјeva finansijskog izveštavanja. S tim u vezi, u radu je fokus stavlјen na principe računovodstva fer vrednosti koji se ističu u stručnoj literaturi i čija je sadržina inkorporirana u standarde finansijskog izveštavanja. Pored analize suštine i sadržine principa računovodstva fer vrednosti, u radu se ispituju mogućnosti i ograničenja kao i preduslovi za njihovu uspešnu primenu u savremenom finansijskom izveštavanju.

Pročitaj online

Preuzmi PDF fajl

Barth, M. E. (2007). Standard Setting Measurement Issues and the Relevance of Research, Accounting and Business Research, 37 (1), 7-15.

Benston, G. J. (2008),.The Shortcoming of Fair Value Accounting According to SFAS 157. Journal of Accounting and Policy, 27 (2), 101-114.

Biondi, Y. (2011). The Pure Logic of Accounting: A Critique of the Fair Value Revolution. Accounting, Economics and Law, 1(1), 2-46.

Bostwick, E.D., Fahnestock, R.T. (2011). Fair Value Accounting and the Conceptual Framework. ASBBS Annual Conference, Las Vegas, February, 449-452.

Flegm, E.H., (2005). On Solving the Problem, not Being it. The CPA Journal, 75(2), 12.

IASB. (2008). Measuring and Disclosing the Fair Value of Financial Instruments in Markets that are no longer active, IASB Expert Advisory Panel, 5-57.

Gwilliam, D., Jackson, R.H.G. (2008). Fair Value in Financial Reporting: Problems and Pitfalls in Practice, Accounting Forum, 32 (3), 240-259.

IASB. (2011). IFRS 13 Fair Value Measurement, May.

IFRS. (2018). Interpretation and Application of IFRS Standards. London: Wiley.

KPMG.(2017). Fair value measurement. Questions and answers, US GAAP and IFRS, December, 40-60.

Landsman, W.R. (2007). Is Fair Value Accounting Information Relevant and Reliable? Evidence from Capital Market Research, Accounting and Business Research, 37 (1), 19-30.

Laux, C. (2012). Financial Instruments, Financial Reporting and Financial Stablity. Accounting and Business Research, 42 (3), 261-266.

Nissin, D., Penman, S. (2007). Principles for the Application of Fair Value Accounting, Center for Excellence in Accounting and Security Analysis, White Paper No. 2, 1-75.

Pantelić, M. (2019). Implementation of Fair Value Accounting in Serbia: Empirical Research. Ekonomika preduzeća, Savez ekonomista Srbije, LXVII, September-October, 345-355.

Penman, S.H. (2006). Financial Reporting Quality: Is Fair Value a Plus or a Minus? Paper for presentation at the Information for Better Markets Conference Institute of Chartered Accountants in England and Wales, December, 1-27

Plantin, G., Sapra, H. & Shin, H.S. (2008). Marking-to-Market: Panaceo or Pandora’s Box?. Accounting Review, 46 (2), 435-460.

Singh, J.P. (2017). On the Conceptual Underpinnings of Fair Value Accounting, Ekonomski horizonti, 19 (1), 45-60.

Singh, J.P., Shigufta, H.U. (2011). Fair Value Accounting: Virtues and Vices,. Managerial and Financial Accounting, 3 (2), 113-126.

Toluwa, O., Power, O.J. (2019). Fair Value Accounting: A Conceptual Approach. International Journal of Academic Research in Business & Social Sciences, 9 (6), 683-696.

Whittington, G. (2008). Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. Abacus, Journal of Accounting, Finance and Business Studies, 44(2), 139-168.