Balancing real estate in budget

The paper discusses the presentation of real estate in the balance sheet, its valuation, posting, write-off from business books in accordance with International Accounting Standards. Tangible assets, consisting of property, plant, equipment and various types of inventories, represent the most signif...

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Bibliographic Details
Main Authors: Lukić Marija, Trandafilović Jelena
Format: Article
Language:English
Published: Center for Economic and Financial Research, Belgrade 2018-01-01
Series:Oditor
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2018/2217-401X1801017L.pdf