Gulin, Danimir; Perčević, Hrvoje; Ercegović, Marina - In: Eurasian economic perspectives : proceedings of the …, (pp. 49-64). 2020
The application of fair value concepts in measuring company’s assets and liabilities results in corresponding accounting and tax effects. The main objective of this chapter is to analyze the interdependence between the accounting effects of the fair value concept application and the corporate...