The Impact Of Accounting Estimates On Financial Position And Business Performance – Case Of Non-Current Intangible And Tangible Assets (CROSBI ID 641282)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Mamić Sačer, Ivana ; Sever Mališ, Sanja ; Pavić, Ivana
engleski
The Impact Of Accounting Estimates On Financial Position And Business Performance – Case Of Non-Current Intangible And Tangible Assets
Financial statements represent a great source of information for company's financial position and business performance evaluation. Management judgment depends on the information base which is given at the time of judgement. Each judgement is by its nature subjective, so the results of the estimation can differ. Non- current tangible and intangible assets represent a significant proportion of assets of many companies. There is a plenty of space for applying accounting estimates in order to recognise and measure such assets. The research model confirmed the volatility of financial condition and performance of a company as a result of different accounting estimates.
accounting estimates; business performance; financial positiom intangible assets; tangible assets
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o prilogu
399-411.
2016.
objavljeno
Podaci o matičnoj publikaciji
3nd GLOBAL CONFERENCE on BUSINESS, ECONOMICS, MANAGEMENT and TOURISM, 26-28 November 2015, Rome, Italy
Tulen Saner
Podaci o skupu
Nepoznat skup
predavanje
29.02.1904-29.02.2096