Vol.7, No 2, 2010 pp. 163 - 177
UDC 330.342.143:338.124.4 657
FAIR VALUE ACCOUNTING - THE BEGINNING OF THE END
Milorad Stojilković
Faculty of Economics, University of Niš, Serbia
milorad.stojiljkovic@eknfak.ni.ac.rs
On 12th September 2008, the US faced the crash of financial markets which spread diffusely to the financial markets across the world. Financial instruments of many global companies that were evaluated according to fair value became worthless. Numerous respectable stakeholders, in days to follow, demanded the abolition of fair value accounting as a prompt measure for the protection of financial markets and banking systems. The mentioned events raised the question of the prospects of fair value accounting. In that context, the author examines some relevant issues of interest for considering the future of this controversial concept.
Key Words: neoliberal model of capitalism, financial crisis, financial market, fair value accounting
RAČUNOVODSTVO FER VREDNOSTI – POČETAK KRAJA?
Dvanaestog septembra 2008. godine desio se slom finansijskih tržišta u SAD i difuzno proširio na finansijska tržišta širom sveta. Finansijski instrumenti mnogih globalnih korporacija koji su bili procenjeni po fer vrednosti postali su u tom trenutku bezvredni papiri. Brojni respektabilni stejkholderi su , u danima koji su usledili, zahtevali ukidanje računovodstva fer vrednost, kao promptnoj meri za zaštitu finansijskih tržišta i bankarskog sistema. Navedeni dogadjaji su otvorili pitanje perspektive koncepta fer vrednosti. S tim u vezi, autor u radu razmatra neka relevantna pitanja, od interesa za sagledavanje budućnosti ovog kontroverznog koncepta.
Ključne reči: neoliberalni model kapitalizma, finansijska kriza, finansijska tržišta, računovodstvo fer vrednosti
