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Implikacije Revizije Konceptualnog Okvira Za Finansijsko Izveštavanje Na Izmene Računovodstvene Regulative Povezane Sa Lizingom (Implications Of Conceptual Framework For Financial Reporting Revision Onchangesin The Lease Accounting)

Author

Listed:
  • Maja Ribić
  • Milutin Živanović

Abstract

U savremenom dinamičnom poslovnom okruženju, informacione potrebe korisnika finansijskih izveštaja sve su zahtevnije i promenljivije. Samim tim, pravila koja su u prošlosti omogućavala dobijanje adekvatnih informacija mogu, u novonastalim okolnostima, prestati da ispunjavaju svoju osnovnu ulogu. Upravo iz tog razloga Odbor za međunarodne računovodstvene standarde (IASB) kontinuirano prati primenu pravila koja su sadržana u Konceptualnom okviru za finansijsko izveštavanje i Međunarodnim standardima finansijskog izveštavanja i preispituje njihov kvalitet. Izmene koje su nastale donošenjem novog Konceptualnog okvira dovele su do izmena u postojećim i do donošenja novih računovodstvenih standarda. Do skoro važeći standard koji je regulisao oblast lizinga, MRS 17, svojim zahtevima nije omogućavao dobijanje finansijskih izveštaja koji pružaju informacije sa fundamentalnim kvalitativnim karakteristikama koje zahteva novi Konceptualni okvir pre svega zbog različitog računovodstvenog tretmana finansijskog i operativnog lizinga. Odbor za međunarodne računovodstvene standarde je iz tog razloga radio na donošenju novog standarda o lizingu, MSFI 16, koji predstavlja jedan od prvih računovodstvenih standarda koji je nastao kao direktna posledica nove paradigme finansijskog izveštavanja.

Suggested Citation

  • Maja Ribić & Milutin Živanović, 2019. "Implikacije Revizije Konceptualnog Okvira Za Finansijsko Izveštavanje Na Izmene Računovodstvene Regulative Povezane Sa Lizingom (Implications Of Conceptual Framework For Financial Reporting Revision O," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 33, pages 25-42, June.
    • Handle: RePEc:beo:ekidpr:y:2019:i:33:p:25-42
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    More about this item

    Keywords

    konceptualni okvir; finansijski lizing; operativni lizing; MRS 17; MSFI 16;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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