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Specifični Problemi Vrednovanja Učešća U Pridruženim Preduzećima I Zajedničkim Poduhvatima

Author

Listed:
  • Vojislav Sekerez

Abstract

Za razliku od učešća u zavisnim preduzećima, koja se vrednuju na osnovu metode sticanja, učešća u kapitalu pridruženih i zajednički kontrolisanih entiteta se vrednuju uz korišćenje metode udela. Iako metoda udela dovodi do realnog odmeravanja ekonomske vrednosti ulaganja investitora, ona u praksi ispoljava i određene nedostatke, koji su predmet sve češćih kritika od strane naučne i stručne javnosti. Najozbiljniji nedostaci ove metode se odnose na nejasne kriterijume za utvrđivanje značajnog uticaja investitora, onemogućavanje jasnog uvida u finansijski položaj entiteta u koji je investirano i negativan uticaj na novčane tokove investitora. Takođe, u uslovima primene metode udela, postupak eliminisanja internih rezultata je praćen brojnim protivrečnostima, što je, između ostalog, posledica nedorečenosti same računovodstvene regulative. U radu je napravljen pokušaj sublimiranja specifičnih problema koji se javljaju prilikom vrednovanja učešća u pridruženim preduzećima i zajedničkim poduhvatima, uz nuđenje rešenja koja bi omogućila prevazilaženje jednog dela prethodno pomenutih problema, povezanih sa primenom metode udela.

Suggested Citation

  • Vojislav Sekerez, 2023. "Specifični Problemi Vrednovanja Učešća U Pridruženim Preduzećima I Zajedničkim Poduhvatima," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 51, pages 33-46, December.
    • Handle: RePEc:beo:ekidpr:y:2023:i:51:p:33-46
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    More about this item

    Keywords

    pridružena preduzeća; zajednički poduhvati; metoda udela; konsolidovani finansijski izveštaji;
    All these keywords.

    JEL classification:

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

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