Koncept održanja fizičkog kapitala
DOI:
https://doi.org/10.5937/Rev2194089BApstrakt
/
Reference
Chartered Education (2015) The 2 Concepts of Capital under IFRS. Dostupno na: https://www.charterededucation.com/ifrs/the-2-concepts-of-capital-under-ifrs/#:~:text=A%20physical%20concept%20 of%20capital%20is%20one%20where%20the%20capital,on%20its%20units%20of%20output.&text=The%20main%20concern%20 of%20users,operating%20capability%20of%20the%20entity. Preuzeto: 20.05.2021.
IASB (2010) Konceptualni okvir za finansijsko izveštavanje, Ministarstvo finansija Republike Srbije. Dostupno na: https://www. mfin.gov.rs//upload/media/XWGjnu_6015e1b7a94b3.pdf. Preuzeto 20.05.2021.
IASB (2018) Conceptual Framework for Financial Reporting. London, UK: International Accounting Standards Board.
Lewis, Jared (NP) What Is Physical Capital Maintenance?, Chron. https://smallbusiness.chron.com/physical-capital-maintenance-38589.html. Preuzeto 20.05.2021.
Nandwe, Manukriti (NP) Top 3 Concepts of Capital Maintenance in an Enterprise. Dostupno na: https://www.accountingnotes.net/financial-statement/income-concepts/top¬-3-concepts-of-capital-maintenance-in¬-an¬-enterprise/5315. Preuzeto: 13.04.2021.
