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