Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor
More demanding management requires management to foster the application of different mechanisms. One of the upcoming ways of improving management is the use of the fair value of property and equipment in the business books of the company. The authors of this study emphasize the importance of fair va...
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Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
2019-01-01
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Series: | Ekonomika Poljoprivrede (1979) |
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Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2019/0352-34621901035R.pdf |
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doaj-ef65b32a944944b6ba10f98749398acd2020-11-25T01:01:34ZengNaučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, BukureštEkonomika Poljoprivrede (1979)0352-34622334-84532019-01-0166135500352-34621901035RManagement of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractorRadović Milan0Vitomir Jelena1Laban Bogdan2Jovin Slobodanka3Nastić Sanda4Popović Vera5Popović Slobodan6University of East Sarajevo, Faculty of Economics Pale, Pale, Bosnia and HerzegovinanemaCity administration of the City Subotica, SuboticaHigh Business School of Novi Sad, Novi SadJKP Vodovod i kanalizacija, Novi SadInstitute of Field and Vegetable Crops, Novi SadFaculty of Economics and Engineering Management, Novi SadMore demanding management requires management to foster the application of different mechanisms. One of the upcoming ways of improving management is the use of the fair value of property and equipment in the business books of the company. The authors of this study emphasize the importance of fair valuation of agricultural equipment, processing surveyed 382 legal entities of the Republic of Serbia, in the case of widespread tractor IMT 533 agricultural holdings in 207 and 175 joint-stock companies. To show the real application of fair value, the research period lasted from 2015 to 2018. We came to the basic conclusion that there is a statistically significant relationship between organizations, enterprises and the age of the tractor to the application of the fair value of the tractor in the business books of the company. There is also a conclusion that fair financial reporting brings about benefits to agricultural entities of other legal forms.https://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2019/0352-34621901035R.pdffair valueagricultural machinerytractorsfinancial report |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Radović Milan Vitomir Jelena Laban Bogdan Jovin Slobodanka Nastić Sanda Popović Vera Popović Slobodan |
spellingShingle |
Radović Milan Vitomir Jelena Laban Bogdan Jovin Slobodanka Nastić Sanda Popović Vera Popović Slobodan Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor Ekonomika Poljoprivrede (1979) fair value agricultural machinery tractors financial report |
author_facet |
Radović Milan Vitomir Jelena Laban Bogdan Jovin Slobodanka Nastić Sanda Popović Vera Popović Slobodan |
author_sort |
Radović Milan |
title |
Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor |
title_short |
Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor |
title_full |
Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor |
title_fullStr |
Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor |
title_full_unstemmed |
Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor |
title_sort |
management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of imt 533 tractor |
publisher |
Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt |
series |
Ekonomika Poljoprivrede (1979) |
issn |
0352-3462 2334-8453 |
publishDate |
2019-01-01 |
description |
More demanding management requires management to foster the application of different mechanisms. One of the upcoming ways of improving management is the use of the fair value of property and equipment in the business books of the company. The authors of this study emphasize the importance of fair valuation of agricultural equipment, processing surveyed 382 legal entities of the Republic of Serbia, in the case of widespread tractor IMT 533 agricultural holdings in 207 and 175 joint-stock companies. To show the real application of fair value, the research period lasted from 2015 to 2018. We came to the basic conclusion that there is a statistically significant relationship between organizations, enterprises and the age of the tractor to the application of the fair value of the tractor in the business books of the company. There is also a conclusion that fair financial reporting brings about benefits to agricultural entities of other legal forms. |
topic |
fair value agricultural machinery tractors financial report |
url |
https://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2019/0352-34621901035R.pdf |
work_keys_str_mv |
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