Fer vrijednost u računovodstvu i dalјe predstavlјa temu od značajnog interesa između korisnika i kreatora finansijskih informacija. Termin računovodstvena fer vrijednost se odnosi na praksu korištenja dostupnih informacija na tržištu radi procjene cijene sredstava koje se prodaju ili troškovi izmirenja obaveza. Generalno je prihvatlјivo da računovodstvena fer vrijednost pruža više relevantnih informacija za korisnike finansijskih izvještaja i donosioce odluka i pobolјšava transparentnost, posebno u situacijama kada se trguje imovinom na visoko likvidnim tržištima. U ekonomijama svih zemalјa, a posebno kod zemalјa u tranziciji, jako je bitno adekvatno vrednovanje imovine jer neadekvatno iskazivanje fer vrijednosti imovine učesnika na tržištu otežava realno sagledavanje njihovog položaja u odnosu na druge učesnike na tržištu. U ovom radu ćemo se osvrnuti na fer vrednovanja u polјoprivredi prema MRS-41. Posebno ćemo obratiti pažnju na mjerenje i značaj računovodstvenog fer vrednovanja bioloških sredstava.

Pročitaj online

Preuzmi PDF fajl

Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) – Project Summary and Feedback Statement; IFRS Foundation Publications Department; London 2014.

Argilés J., Garcia-Blandon J., Monlau T., (2011), Fair value versus historical cost-based valuation for biological assets:Predictability of financilal information, Revista de Contabilidad, Volume 14, Issue 2, Barcelona

Argilés J., Aliberch AS., Garcia-Blandon J., (2012), A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation 1, Revista de Contabilidad, Volume 15, Issue 1, Barcelona

Božić R. (2007), Revizija fer vrijednosti u kontekstu revizije finansijskih izvještaja sačinjenih prema MSFI, 11. Kongres Mjesto i uloga računovodstva, revizije i finansija u novom korporativnom okruženju, Banja Vrućica

Božić R. (2009), Fer vrijednost u uslovima globalne finansijske krize, 13. Kongres Računovodstvo, revizija i finansije u uslovima globalne krize, Banja Vrućica

Bohušova H., Svodoba P., Biologicas assets: In what way should be measured by SMEs?, (2016), 19th International Conference Enterprise and Competitive Environment 2016, ECE 2016, Procedia - Social and Behavioral Sciences, Volume 220, Brno, Czech Republic

Campbell R., Owens-Jackson L., Robinson D., (2008), Fair value accounting frome theory to practice, Strategic Finance, School of Business and Economics at North Carolina Agricultural and Technical State University, North Carolina

Džabić M., (2016) Izmjene u standardima MRS16- Nekretnine, postrojenja i oprema, MRS 38- Nematerijalna imovina i MRS 41-Polјoprivreda, Kontinuirana profesionalna edukacija, Savez računovođa i revizora Republike Srpske, Banja Luka

European public real estate association EPRA, (2011), Best practice recommendations

Fair value measurements , (2015), PWC Global edition

Gonçalves R., Lopes P., Value-Relevance of Biological Assets under IFRS, FEP Working Papers, School of Economics and Management, University of Porto, Portugal

IASB Expert Advisory Panel,(2008), Measuring and disclosing the fair value of financial instruments in markets that are no longer active, Internacional Accounting Standards Board, London

IFRS Standard 13, (2011), Fair Value Measurement, International Accounting Standards Board (IASB)

Kurniawan R., Mulawarman AD., Kamayanti A., (2014), Biological assets valuation reconstruction: A critical study of IAS 41 on agricultural accounting in Indonesian farmers, International Conference on Accounting Studies 2014, ICAS 2014, Procedia - Social and Behavioral Sciences, Volume 164, Kuala Lumpur, Malaysia

Laux C.; Leuz, C., (2009),The crisis of fair value accounting: Making sense of the recent debate, Working Paper No. 2009/09, Center for Financial Studies (CFS), Goethe University, Frankfurt

Lefter V., Roman AG., (2007), IAS 41 Agriculture: Fair Value Accounting, Theoretical and Applied Economics Review, Academy of Economic Studies, Bucharest

Malinić D., (2009), Implikacije primene fer vrednosti na finansijske izveštaje u uslovima finansijske krize, , 13. Kongres Računovodstvo, revizija i finansije u uslovima globalne krize, Banja Vrućica

Statement of Financial Accounting Standards 157: Fair Value Measurements, (2006), Financial Accounting Standards Board (FASB) of the United States

Sundgren S., (2013) Is fair value accounting really fair? A discussion of pros and cons with fair value measurement, Aalto University, Aalto, Finland

https://www.pwc.com/gx/en

www.sciencedirect.com

https://bs.wikipedia.org/wiki/Poljoprivredna_politika_Bosne_i_Hercegovine

www.econstor.eu

https://en.wikipedia.org/wiki/SFAS_157

http://www.epra.com/research-and-indices/research/