Regional and Study Library, Murska Sobota - all departments (SIKMS)
13.
Ocenjevanje nadomestljive vrednosti nepremičnin za potrebe računovodskega poročanja
Donša, Boštjan ; Pšunder, Igor
V pričujočem članku je predstavljena problematika ocenjevanja vrednosti opredmetenih osnovnih sredstev (nepremičnin) v podjetju, oslabitev le-teh ter ocenjevanje njihove nadomestljive vrednosti v ...okviru mednarodnega računovodskega standarda 36. Za primere, ko ni mogoče ugotoviti tržne vrednosti sredstva, je opisan postopek ocenitve nadomestka tržne vrednosti - nabavnovrednostni način za potrebe računovodskega poročanja. Pri razlagi se opiramo na slovenske in mednarodne računovodske standarde (mednarodne standarde računovodskega poročanja) in mednarodne standarde ocenjevanja vrednosti.
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