20.10.2015 Views

Bilansi saniranja (primeri za vežbe)

Primeri - Saniranje/Razdvajanje/Likvidacija (.pdf) - Ekfak.kg ...

Primeri - Saniranje/Razdvajanje/Likvidacija (.pdf) - Ekfak.kg ...

SHOW MORE
SHOW LESS

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

Vrednost supstance = bilansni sopstveni kapital +<br />

latentne rezerve<br />

Prinosna vrednost = (očekivani budući dobitak *<br />

100) / stopa kapitali<strong>za</strong>cije<br />

Ukupna vrednost preduzeća = prosečna vrednost<br />

= (prinosna vrednost + vrednost supstnce) / 2<br />

Goodwill = ukupna vrednost preduzeća –<br />

vrednost supstance

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!