UVODFinansijski izvještaji zahtijevaju fer i objektivan prikaz bilansnih pozicija. Uslov za kvalitetno fi nansijsko izvještavanje je adekvatan tretman poslovnih događaja. Računovodstveni tretman poslovnih događaja u velikoj mjeri zavisi od usvojenih

Different types of interactions between rural and urban areas have the effect of improving economic, social, cultural and political dimensions in both areas, separating these two areas by their type of activity. Rural and urban types of regions have different resources and means that can be used in a complementary way. In rural-urban interaction there is a possibility of occurrence of conflict of interest of these two areas. This kind of conflict should be overcome when applying the partnership approach between rural and urban areas. The types of rural areas, depending on the proximity of the urban center and the functions of these areas, are divided into suburban, agricultural and remote type areas. By determining the functions of each type of area, the type and intensity of the interactions of rural areas with the urban center are presented. Rural entrepreneurs are able to bridge rural-urban differences, possessing certain market knowledge and descriptions of the characteristics of urban environments, while benefiting from their position. Rural entrepreneurs' interaction with the urban environment can contribute to sustainable economic relations between citizens in urban and rural areas. This paper presents the results of research related to determining the functions of certain areas, their strengths, unused and utilized resources, the frequency of interaction with the urban environment and the perspectives of suburban, agricultural and remote type areas in the context of interaction with the urban environment.

JEL klasifi kacija: E43 UVODKamatasedefi nišekaonaknadakojasedajezakorištenjetuđihzamjenjivihstvariza-određenovremenskorazdoblje (Krleža, 1995: 372). Tokom istorije razvile su se različite teorije kamata i kamatnih stopa. U osnovi svih teorija je povezanost kamatne stope sa ekonomskim kretanjima, količinom novčane mase, prihodima, investicijama, infl acijom i sl.Prema američkom ekonomisti Fisheru kamatna stopa je u uskoj vezi sa prihodima, tj. visinom prihoda, strukturom prihoda i njegovoj distribuciji u vremenu.

The international market requires the strengthening of the competitive advantages of all participants in it. The formulation of a positioning strategy requires the investment of resources in acquiring additional knowledge. This resource enables the avoidance of “strategic failures”, which often characterized the attempts of domestic business systems to access the international market. Managing international development and market positioning of business systems within the domestic and international environment requires additional management energy and additional knowledge. Digitalization of business significantly reduces business costs, thus eliminating numerous obstacles for poorer and less developed countries, which need and must use their chance to effectively integrate into international economic flows. Informing about censored demand, as well as its forecasting within the selected business area, represents an opportunity that enables safe and efficient access to the global market. Censored demand is a part of demand within the business scope that is not recorded by the bidders, because it arose after the bidders in the selected market segment, made the most of their own production capacity. Predicting censored demand is an area of quantitative analysis with the task of predicting the value of a variable, which is a special challenge for the researcher, given that the history of the variable is not known. Diversification of business activities into the global market requires knowladge of the scope and structure of damand for products that bussines sistems are able to offer. Sometimes, bussines systems avoid applaying those products that, in full capacity, are offerd by local comapnies on the selected target market segment, becouse the fact that a certain company places a total offer does not mean that the offer is satisfied. The business systems who are on the top a certain market segment, although aware of the existance of additional demand are no able to expand the scope of activities for objective reasons. All of the above leaves space for market positioning business systems that are not able to do busines locally. The special interest may have small and medium companys from contrys such as ours, who have all the necessary infrastructure to sell in a foreign market. Doing business in a distance market must be based on careful nalaysis of the factors that affests the success of such a business strategy. Specioal atention shoud be paid to the analysis of censored becouse it is one of the most important factors of success in foreign markets. Adequate prediction of censored demand, which is effectively solved by mathematical simulation models, whose application methodology will be presented in this research project. The possibilities of mathematical simulation in the function of prognostics are very effective becouse they are adjusetd individually to each management problem. The application of the mathematical simulation model doese not require a real system and can also be applied to abstract systems. In relation to how similar the model is to the real system it affects to credibility obtained information as a solution of the model.

The balance sheet should present the financial position of the company truthfully and objectively. The presentation of the balance sheet requires the use of the best possible estimates and reasonable assumptions that are reflected in the value of the balance sheet items. Estimates are based on historical and other available information at date of the balance sheet. Each estimate carries a risk with an outcome in materially significant adjustments to the present value of assets, liabilities, incomes and expenses in the next financial year. In the absence of a precise method of measurement, an assessment of the financial statement items is made. The use of adequate estimates does not compromise the reliability of the balance sheet. However, due to the uncertainty of business activities and a certain distinctiveness in the understanding of accounting and economic value, balance sheet items may take different values. There are numerous examples of misuse of creative accounting in accounting practice, and when implemented untrue and biased information is published. The motives for such actions are different, ranging from the need of avoiding paying taxes, more profitable business sales, gaining better creditors position and creditors, to the realization of bonuses and management privileges. In addition to management, competent external experts are hired for appraisal work, whose work does not always have to be reliable because an alternative appraiser can be selected or manipulative data can be provided as a basis for assessment. The aim of this paper is to point out the balance sheet items that carry the greatest risks of objective reporting, and to assess the validity of the applied concept (basis) for measurement. The paper also points to possible ways of manipulating the balance sheet: if you want to show a financial result lower than the real one, then the value of assets is shown lower than it really is, and income statement expenses increase, while the situation is reversed if the company wants to show better financial results of the existing ones: then the estimated value of the assets in the balance sheet increases, and the value of the expenses in the income statement decreases. The paper starts from the basic hypothesis that the value assets assessment affects the presentation of the financial position of the company. An important item in the estimates is the assessment of the useful life of fixed assets. These estimates are reviewed annually and changed in accordance with the expected changes and the dynamics of spending the future economic benefits of fixed assets. The hypothesis proof was performed on the example of the analysis of the property position of a large service company for the period from 2004 to 2019. The results indicate that estimates can significantly correct the financial position of the company, and that the analysis of the company should focus on positions that are subject to assessments and that can significantly change the value of the company, instead of cash and liquidity positions that are considered priority in most analysis.