value adjustment i provision

U racunovodstvu postoji jasna razlika izmedju "korekcije vrednosti", ili : VALUE ADJUSTMENT i "ispravke vrednosti", sto je PROVISION Adjustment je u racunovostvu "korekcija", a ne "ispravka" ili "prilagodjavanje". Mada na prvi pogled sve deluje slicno, za revizore i one koji se bave iskljucivo racunovodstvom sve ovo ima potpuno drugacije znacenje. "Korekcija" znaci da se samo koriguju vrednost u odnosu na date parametre, a Provision (ispravka vrednosti) = upisivanje ocekivanih buducih troskova. Postoji i Reserve - to je ispravka vrednosti potrazivanja - Znam iz iskustva: rad sa ekonomistima iz sektora za knjigov. i racunovostvo + prisustvovanje na bezbrojnim sastancima revizora (native speakers + nasi ekonomisti): Price Waterhouse Coopers, ex Arthur Andersen, Ernst & Young + prevodjenje bilansa stanja i bilansa uspeha kompanije. Mozete da proverite i u engl.-srpskom recniku racunovodstva i knjigovodstva.

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Value adjustment

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U racunovodstvu postoji jasna razlika izmedju"korekcije vrednosti", ili : VALUE ADJUSTMENT i

"ispravke vrednosti", sto je PROVISION

Adjustment je u racunovostvu "korekcija", a ne "ispravka" ili "prilagodjavanje". Mada na prvi pogled sve deluje slicno, za revizore i one koji se bave iskljucivo racunovodstvom sve ovo ima potpuno drugacije znacenje.

"Korekcija" znaci da se samo koriguju vrednost u odnosu na date parametre,

a Provision (ispravka vrednosti) = upisivanje ocekivanih buducih troskova.

Postoji i Reserve - to je ispravka vrednosti potrazivanja

- Znam iz iskustva: rad sa ekonomistima iz sektora za knjigov. i racunovostvo + prisustvovanje na bezbrojnim sastancima revizora (native speakers + nasi ekonomisti): Price Waterhouse Coopers, ex Arthur Andersen, Ernst & Young + prevodjenje bilansa stanja i bilansa uspeha kompanije.Mozete da proverite i u engl.-srpskom recniku racunovodstva i knjigovodstva.

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