Subsequent measurement of property, plant and equipment in hotel companies in the Republic of Serbia and the Republic of Croatia

Milašinović, Marko; Obradović, Vladimir; Karapavlović, Nemanja

doi:10.5937/aneksub2247015m

Cited by 3 publications

(1 citation statement)

References 16 publications

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“…As the approach to market valuation gives a true impression of the industry, the problem of intensified incentives for depreciation and management raises concerns regarding its suitability. A study tried to show that the historical cost accounting approach was highly suitable for the reassessment model [28]. When addressing the intersection point of the U.S. GAAP and IAS 16, analysts claimed that using market valuation was not a credible effort to demonstrate the real depreciation of properties, but instead compared market value and asset use [29].…”

Section: Literature Reviewmentioning

confidence: 99%

The Quality of Fair Revaluation of Fixed Assets and Additional Calculations Aimed at Facilitating Prospective Investors’ Decisions

et al. 2022

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The main objective of this study is to find out why sugar companies’ revaluation of their fixed assets has no direct financial impact. The purpose of this financial statement analysis of the sugar sector is to help potential investors make better decisions. It can also be used to address information asymmetries and alert investors. Fixed assets form a major part of a company’s value. During 2013–2018, 19 selected enterprises of Pakistan’s sugar sector adopted the International Accounting Standards Board’s international accounting standard 16 for fixed assets. Ordinary least squares, fixed effects, and random effects methods were used as a static panel, a panel-corrected standard errors method was used for the robust standard error and the system generalized method of moments was used as a dynamic panel. The surplus had a negative impact on operative income on revaluation of fixed assets in sugar businesses. As expected, revaluation by fixed asset firms resulted in changes in potential outcomes, as measured by cash in operating income and revenue, both of which were extremely negative. The return on assets was also linked to revaluation balance. The debt over the proportion of assets resulted in a strong correlation between revaluations, which meant that motivation affected how the volatility in asset value reflected the revaluation. Relationships were generally worse and more uncertain for listed companies at a time of strong economic volatility. Investors should not consider such accounting justice. The price-earnings ratio had a beneficial effect on operative income. The statistics support the idea that external concerns help the revaluation of assets.

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Section: Literature Reviewmentioning

confidence: 99%

The Quality of Fair Revaluation of Fixed Assets and Additional Calculations Aimed at Facilitating Prospective Investors’ Decisions

et al. 2022

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Subsequent measurement of non current assets: The impact of the fair value concept choice on total comprehensive income of listed companies in the Republic of Serbia

Arsenijević¹,

Spasić²

2023

Anali Ekon fak Subotica

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In response to investor demands, with the introduction of the fair value (FV) concept, other comprehensive income (OCI) has become a significant indicator of changes in the current values of certain financial statement items in successive periods. Although it deviates from the traditional concept of historical cost (HC) and its prudence principle, on which reliability rests, the use of fair value contributes to the relevance of the presented information. The total comprehensive income (TCI), as a summary of realized and unrealized gains and losses recognized in the income statement, i.e. OCI, represents a valuable base of relevant information for investors and other users of financial statements. The paper focuses on a sample of listed entities on the Regulated Capital Market of Serbia for the period 2016-2020 and finds that the FV concept is predominantly used for the subsequent measurement of property, plant and equipment (PP&E). In addition, we analyze the impact of changes in the fair value of certain non-current assets' items (i.e.: PP&E, intangible assets and long-term investments) on TCI. Our research shows that some OCI items have a divergent impact on TCI, and, thus, different information power, which can increase uncertainty, i.e. make it harder for analysts to predict net income.

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Residential real estate analysis in Serbia

Martin¹

2023

Anali Ekon fak Subotica

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The analysis of Serbia's residential real estate market is the main goal of this paper. Price movements in that part of the market affect price and financial stability equally, which are thus the main goals of most central banks. Prior to the highly contagious COVID-19 pandemic, there was a gradual increase in the number of transactions involving real estate and prices, with oscillations observed throughout the second quarter of 2020. In this paper, we will present the available databases from the Serbian residential real estate market, as well as regulations that have been in place since the 2000s. By analyzing the trajectory in the long run of the housing credit share to GDP by using a Hodrick-Prescott one-sided filter with the parameter set to 400,000 and correlation and regression analysis, the paper's concluding part will determine whether there is a price bubble in this market segment. According to the analysis, there is currently no price bubble in Serbia's residential real estate market.

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Subsequent measurement of property, plant and equipment in hotel companies in the Republic of Serbia and the Republic of Croatia

Cited by 3 publications

References 16 publications

The Quality of Fair Revaluation of Fixed Assets and Additional Calculations Aimed at Facilitating Prospective Investors’ Decisions

The Quality of Fair Revaluation of Fixed Assets and Additional Calculations Aimed at Facilitating Prospective Investors’ Decisions

Subsequent measurement of non current assets: The impact of the fair value concept choice on total comprehensive income of listed companies in the Republic of Serbia

Residential real estate analysis in Serbia

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