{"id":92,"date":"2024-12-17T16:48:26","date_gmt":"2024-12-17T15:48:26","guid":{"rendered":"https:\/\/bizkompas.rs\/popis-imovine-kompanije\/"},"modified":"2026-07-29T11:52:02","modified_gmt":"2026-07-29T11:52:02","slug":"popis-imovine-i-obaveza-kompanije","status":"publish","type":"post","link":"https:\/\/bizkompas.rs\/en\/popis-imovine-i-obaveza-kompanije\/","title":{"rendered":"Inventory of Company Assets and Liabilities"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"92\" class=\"elementor elementor-92\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27a49e7d e-flex e-con-boxed e-con e-parent\" data-id=\"27a49e7d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b59ed66 elementor-nav-menu__align-center elementor-widget__width-initial elementor-nav-menu--dropdown-none elementor-widget-mobile__width-initial elementor-widget elementor-widget-nav-menu\" data-id=\"b59ed66\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"\u0418\u0437\u0431\u043e\u0440\u043d\u0438\u043a\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-b59ed66\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-7989\"><a href=\"https:\/\/bizkompas.rs\/en\/\" class=\"elementor-item menu-link\">Po\u010detna<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2988\"><a href=\"https:\/\/bizkompas.rs\/en\/o-nama\/\" class=\"elementor-item menu-link\">O nama<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-6044\"><a aria-expanded=\"false\" class=\"elementor-item menu-link\">Usluge<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1377\"><a href=\"https:\/\/bizkompas.rs\/en\/usluge\/knjigovodstvene-usluge-za-pravna-lica-i-preduzetnike\/\" class=\"elementor-sub-item menu-link\">Knjigovodstvene usluge<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1381\"><a href=\"https:\/\/bizkompas.rs\/en\/usluge\/poslovno-savetovanje\/\" class=\"elementor-sub-item menu-link\">Poslovno savetovanje<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2981\"><a href=\"https:\/\/bizkompas.rs\/en\/poslovna-podrska-za-advokatske-kancelarije\/\" class=\"elementor-sub-item menu-link\">Poslovna podr\u0161ka za advokatske kancelarije<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1372\"><a href=\"https:\/\/bizkompas.rs\/en\/blog\/\" class=\"elementor-item menu-link\">Blog<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-931\"><a href=\"https:\/\/bizkompas.rs\/en\/kontakt\/\" class=\"elementor-item menu-link\">Kontakt<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-b59ed66\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-7989\"><a href=\"https:\/\/bizkompas.rs\/en\/\" class=\"elementor-item menu-link\" tabindex=\"-1\">Po\u010detna<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2988\"><a href=\"https:\/\/bizkompas.rs\/en\/o-nama\/\" class=\"elementor-item menu-link\" tabindex=\"-1\">O nama<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-6044\"><a aria-expanded=\"false\" class=\"elementor-item menu-link\" tabindex=\"-1\">Usluge<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1377\"><a href=\"https:\/\/bizkompas.rs\/en\/usluge\/knjigovodstvene-usluge-za-pravna-lica-i-preduzetnike\/\" class=\"elementor-sub-item menu-link\" tabindex=\"-1\">Knjigovodstvene usluge<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1381\"><a href=\"https:\/\/bizkompas.rs\/en\/usluge\/poslovno-savetovanje\/\" class=\"elementor-sub-item menu-link\" tabindex=\"-1\">Poslovno savetovanje<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2981\"><a href=\"https:\/\/bizkompas.rs\/en\/poslovna-podrska-za-advokatske-kancelarije\/\" class=\"elementor-sub-item menu-link\" tabindex=\"-1\">Poslovna podr\u0161ka za advokatske kancelarije<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1372\"><a href=\"https:\/\/bizkompas.rs\/en\/blog\/\" class=\"elementor-item menu-link\" tabindex=\"-1\">Blog<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-931\"><a href=\"https:\/\/bizkompas.rs\/en\/kontakt\/\" class=\"elementor-item menu-link\" tabindex=\"-1\">Kontakt<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-46f3be1 e-flex e-con-boxed e-con e-parent\" data-id=\"46f3be1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eef452f elementor-widget elementor-widget-text-editor\" data-id=\"eef452f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p>\n<p>POPIS IMOVINE I OBAVEZA KOMPANIJE<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d668065 e-flex e-con-boxed e-con e-parent\" data-id=\"d668065\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-396efc8 e-con-full e-flex e-con e-child\" data-id=\"396efc8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be647ef elementor-widget elementor-widget-image\" data-id=\"be647ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920-1024x683.png\" class=\"attachment-large size-large wp-image-93\" alt=\"\" srcset=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920-1024x683.png 1024w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920-300x200.png 300w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920-768x512.png 768w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920-1536x1024.png 1536w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c7d685 e-flex e-con-boxed e-con e-parent\" data-id=\"7c7d685\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d97ff0 elementor-widget elementor-widget-text-editor\" data-id=\"1d97ff0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\">Da biste utvrdili stvarno stanje va\u0161e imovine potrebno je da izvr\u0161ite popis imovine. Ovaj, u nekim slu\u010dajevima, nimalo kratak i jednostavan proces neretko se ignori\u0161e u kompanijama, i poslodavci su neretko neobave\u0161teni da su u zakonskoj obavezi da obave minimum jedan godi\u0161nji popis imovine i obaveza. U nastavku teksta obradi\u0107emo ne\u0161to vi\u0161e o ovom procesu.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e88bce6 elementor-widget elementor-widget-heading\" data-id=\"e88bce6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ko je u obavezi da obavlja popis imovine i obaveza?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6de978c elementor-widget elementor-widget-text-editor\" data-id=\"6de978c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Popis obavljaju ona pravna lica koja su u obavezi da vode poslovne knjige. Dakle, primera radi, preduzetnik koji se pau\u0161alno oporezuje, nije u obavezi da obavlja popis imovine i obaveza. Izuzetak je preduzetnik koji obavlja delatnost zlatarske radnje, iz razloga \u0161to ovakvi preduzetnici imaju obavezu da vode posebne evidencije i da usla\u0111uju njih sa stvarnim stanjem.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4e3b84 elementor-widget elementor-widget-heading\" data-id=\"a4e3b84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kada se zakonski obavlja popis imovine i obaveza?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e44333 elementor-widget elementor-widget-text-editor\" data-id=\"2e44333\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Prvi slu\u010daj kada postoji zakonska obaveza obavljanja popisa imovine i obaveza javlja se po osnivanju i otvaranju poslovnih knjiga, kako je \u010dlanovima 13. i 20. Zakona o ra\u010dunovodstvu propisano.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Drugi slu\u010daj kada postoji zakonska obaveza obavljanja popisa jeste jednom godi\u0161nje sa stanjem po popisu na datum bilansa, odnosno finansijskih izve\u0161taja. Ukoliko vodite poslovne knjige po kalendarskom principu, onda bi taj datum bio 31.12. Ovde je opcija ili uraditi popis 31.12. ili najkasnije pre po\u010detka poslovanja u narednoj poslovnoj godini.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Pored navedenih slu\u010dajeva popisa imovine i obaveza, pravno lice, odnosno preduzetnik vr\u0161i popis i uskla\u0111ivanje stanja i prilikom primopredaje du\u017enosti ra\u010dunopolaga\u010da, promene prodajnih cena proizvoda i robe u maloprodajnom objektu, statusne promene, otvaranja, odnosno zaklju\u010denja postupka ste\u010daja i likvidacije pravnog lica, odnosno preduzetnika.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Popis se ne mora vr\u0161iti samo u zakonski propisanim slu\u010dajevima, ve\u0107 i po potrebi kompanija.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f8ff34 elementor-widget elementor-widget-heading\" data-id=\"3f8ff34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0160ta je konkretna su\u0161tina popisa imovine i obaveza?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a4e45a elementor-widget elementor-widget-text-editor\" data-id=\"8a4e45a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Popis imovine i obaveza utvr\u0111uje fakti\u010dko stanje imovine i obaveza na osnovu koga se vr\u0161e pore\u0111enja sa knjigovodstvenim. Utvr\u0111enja odstupanja adekvatno se dokumentuju kroz zapisnike ili pribavljanje dokumentacije koja je propu\u0161tena da se izradi u poslovanju, a istovremeno se obavlja i oporezivanje u skladu sa zakonom.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Dakle popisom se obavlja usagla\u0161avanje fakti\u010dkog i knjigovodstvenog stanja imovine i obaveza, a na osnovu koga se dalje otvaraju poslovne knjige za narednu poslovnu godinu.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20c8d7a elementor-widget elementor-widget-heading\" data-id=\"20c8d7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ko su fizi\u010dka lica koja mogu da obavljaju zakonski popis imovine i obaveza?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c0043c elementor-widget elementor-widget-text-editor\" data-id=\"2c0043c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Kod mikro pravnih lica, komisiju za popis imovine i obaveza mo\u017ee obavljati minimum jedno lice.<br \/>Kod preostalih pravnih lica, komisiju za popis imovine i obaveza mo\u017ee obavljati minimum dva lica.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Lica koja obavljaju popis mogu biti nezaposleni ili zaposleni kompanije, ali ne mogu biti lica koja rukuju imovinom, odnosno koja su zadu\u017eena za imovinu koja se popisuje.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea7cfbd elementor-widget elementor-widget-heading\" data-id=\"ea7cfbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Koja dokumenta se izra\u0111uju u procesu popisa imovine i obaveza?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbeed03 elementor-widget elementor-widget-text-editor\" data-id=\"cbeed03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><strong>Koja dokumenta se izra\u0111uju u procesu popisa imovine i obaveza?<\/strong><\/p>\n<p><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot; wp-block-list\">\n<li>Odluka o vr\u0161enju popisa i formiranju popisne komisije<\/li>\n\n<li>Uputstvo za vr\u0161enje popisa komisiji<\/li>\n\n<li>Popisne liste<\/li>\n\n<li>Izve\u0161taj o izvr\u0161enom popisu<\/li>\n\n<li>Odluka o usvajanju popisa<\/li>\n<\/ul>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dabb16d elementor-widget elementor-widget-heading\" data-id=\"dabb16d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kako to sve izgleda u praksi?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91cedeb elementor-widget elementor-widget-text-editor\" data-id=\"91cedeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Kao i za sve u poslovanju, bitna je dobra organizacija svih kadrova koji su uklju\u010deni u proces popisa. Budu\u0107i da se tokom vr\u0161enja popisa pauzira poslovanje, kompanijama je u interesu da se ovaj proces obavi u \u0161to kra\u0107em periodu.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Prvi korak za kompaniju jeste da se donese Odluka o vr\u0161enju popisa i formiranju popisne komisije kojom se utvr\u0111uju lica koja \u0107e obavljati proces popisa. Ovom Odlukom se defini\u0161e i datum po\u010detka obavljanja popisa.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Drugi korak za kompaniju jeste da lica koja rukuju imovinom i njihovi neposredni rukovodioci, najkasnije do dana odre\u0111enog za po\u010detak popisa imovine i obaveza izvr\u0161e sve neophodne pripreme radi \u0161to lak\u0161eg, br\u017eeg i pravilnijeg popisivanja.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Tre\u0107i korak za kompaniju bi bio da se licima koja obavljaju popis dostavi Uputstvo za vr\u0161enje popisa. Ovaj korak mo\u017ee da se radi i u okviru prvog koraka. Uputstvo sadr\u017ei smernice i rokove kojih je potrebno da se komisija pridr\u017eava u cilju kompletiranja popisa.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">\u010cetvrti korak jeste da se licima koja obavljaju popis dostave popisne liste koje po svojoj prirodi \u010dine spisak imovine i obaveza kompanije, ali bez prikazivanja stanja i vrednosti. Na komisiji je da u popisne liste upi\u0161u stvarno stanje imovine i svojim potpisom potvrdi kompletiranje procesa fizi\u010dkog brojanja i popisivanja imovine i obaveza. Naravno ukoliko se tokom popisa pojave stavke koje nisu na popisnoj listi, iste \u0107e se dopisati od strane komisije.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Peti korak jeste da se od strane knjigovodstva, a nakon potpisivanja popisnih lista, komisiji dostavi i knjigovodstveno stanje imovine i obaveza kompanije u vidu koli\u010dina i cena, da bi se utvrdila eventualna koli\u010dinska i vrednosna neslaganja kao i uzrok njihovog nastanka. Obaveza utvr\u0111ivanja neslaganja neretko se u praksi preusmerava na knjgovodstveno odeljenje. O utvr\u0111enim neslaganjima se obave\u0161tava komisija ukoliko je utvr\u0111ivanje neslaganja obavljalo knjigovodstveno odeljenje.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">\u0160esti korak obuhvata sastavljanje Izve\u0161taja o izvr\u0161enom popisu od strane komisije koji konstatuje popisne liste kao i neslaganja izme\u0111u knjigovodstvenog i popisanog stanja imovine i obaveza, i to u koli\u010dinama i vrednostima. Izve\u0161taj se dostavalja organima upravljanja (Direktoru ili Preduzetniku) na usvajanje.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Sedmi korak je i poslednji korak u ovom procesu koji obuhvata dono\u0161enje Odluke o usvajanju popisa od strane organa upravljanja kompanijom (Direktor ili Preduzetnik). U ovom koraku se Odluka i Izve\u0161taj o izvr\u0161enom popisu, zajedno sa ostalom popisnom dokumentacijom, dostavljaju knjigovodstvu na knji\u017eenje i oporezivanje nastalih neslaganja.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Napomenuli bi da, ukoliko je kompanija obveznik revizije, svu navedenu dokumentaciju dostavlja nezavisnom revizoru po njenom izra\u0111ivanju.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c1f8b5 elementor-widget elementor-widget-heading\" data-id=\"7c1f8b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Da li postoje zakonski propisane kazne u slu\u010daju da se ne izvr\u0161i popis imovine i obaveza?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2998a9 elementor-widget elementor-widget-text-editor\" data-id=\"a2998a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Na\u017ealost postoje, po Zakonu o ra\u010dunovodstvu, kaznena odredba navodi da se nov\u010danom kaznom od 100.000 do 3.000.000 dinara kazni za privredni prestup pravno lice, ako ne popi\u0161e imovinu i obaveze u skladu sa ovim zakonom (\u010dlanovi 20. i 21.)<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 POPIS IMOVINE I OBAVEZA KOMPANIJE Da biste utvrdili stvarno stanje va\u0161e imovine potrebno je da izvr\u0161ite popis imovine. Ovaj, u nekim slu\u010dajevima, nimalo kratak i jednostavan proces neretko se ignori\u0161e u kompanijama, i poslodavci su neretko neobave\u0161teni da su u zakonskoj obavezi da obave minimum jedan godi\u0161nji popis imovine i obaveza. U nastavku teksta [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":93,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-92","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nekategorizovano"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Popis imovine i obaveza kompanije - BIZKOMPAS<\/title>\n<meta name=\"description\" content=\"Saznajte ko je u obavezi da vr\u0161i popis imovine i obaveza, kada se sprovodi i kako izgleda postupak popisa.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bizkompas.rs\/en\/popis-imovine-i-obaveza-kompanije\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Popis imovine i obaveza kompanije - BIZKOMPAS\" \/>\n<meta property=\"og:description\" content=\"Saznajte ko je u obavezi da vr\u0161i popis imovine i obaveza, kada se sprovodi i kako izgleda postupak popisa.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bizkompas.rs\/en\/popis-imovine-i-obaveza-kompanije\/\" \/>\n<meta property=\"og:site_name\" content=\"BIZKOMPAS\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-17T15:48:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-29T11:52:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Miodrag\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/\"},\"author\":{\"name\":\"Miodrag\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#\\\/schema\\\/person\\\/462ca38ab55045a2c01addfe40f4e7d6\"},\"headline\":\"Popis imovine i obaveza kompanije\",\"datePublished\":\"2024-12-17T15:48:26+00:00\",\"dateModified\":\"2026-07-29T11:52:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/\"},\"wordCount\":1003,\"publisher\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/notes-7353278_1920.png\",\"articleSection\":[\"\u041d\u0435\u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0437\u043e\u0432\u0430\u043d\u043e\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/\",\"url\":\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/\",\"name\":\"Popis imovine i obaveza kompanije - BIZKOMPAS\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/notes-7353278_1920.png\",\"datePublished\":\"2024-12-17T15:48:26+00:00\",\"dateModified\":\"2026-07-29T11:52:02+00:00\",\"description\":\"Saznajte ko je u obavezi da vr\u0161i popis imovine i obaveza, kada se sprovodi i kako izgleda postupak popisa.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/#primaryimage\",\"url\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/notes-7353278_1920.png\",\"contentUrl\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/notes-7353278_1920.png\",\"width\":1920,\"height\":1280},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/popis-imovine-i-obaveza-kompanije\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u041f\u043e\u0447\u0435\u0442\u043d\u0430\",\"item\":\"https:\\\/\\\/bizkompas.rs\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Popis imovine i obaveza kompanije\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#website\",\"url\":\"https:\\\/\\\/bizkompas.rs\\\/\",\"name\":\"Bizkompas\",\"description\":\"Agencija za ra\u010dunovodstvene usluge i poslovno savetovanje specijalizovana sa saradnju sa advokatskim kancelarijama.\",\"publisher\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/bizkompas.rs\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#organization\",\"name\":\"Bizkompas\",\"url\":\"https:\\\/\\\/bizkompas.rs\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Bizkompas-Logo2-Horizontal-Color.svg\",\"contentUrl\":\"https:\\\/\\\/bizkompas.rs\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Bizkompas-Logo2-Horizontal-Color.svg\",\"width\":1539,\"height\":521,\"caption\":\"Bizkompas\"},\"image\":{\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/76821562\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/bizkompas.rs\\\/#\\\/schema\\\/person\\\/462ca38ab55045a2c01addfe40f4e7d6\",\"name\":\"Miodrag\",\"url\":\"https:\\\/\\\/bizkompas.rs\\\/en\\\/author\\\/miodrag\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Popis imovine i obaveza kompanije - BIZKOMPAS","description":"Saznajte ko je u obavezi da vr\u0161i popis imovine i obaveza, kada se sprovodi i kako izgleda postupak popisa.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bizkompas.rs\/en\/popis-imovine-i-obaveza-kompanije\/","og_locale":"en_US","og_type":"article","og_title":"Popis imovine i obaveza kompanije - BIZKOMPAS","og_description":"Saznajte ko je u obavezi da vr\u0161i popis imovine i obaveza, kada se sprovodi i kako izgleda postupak popisa.","og_url":"https:\/\/bizkompas.rs\/en\/popis-imovine-i-obaveza-kompanije\/","og_site_name":"BIZKOMPAS","article_published_time":"2024-12-17T15:48:26+00:00","article_modified_time":"2026-07-29T11:52:02+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920.png","type":"image\/png"}],"author":"Miodrag","twitter_card":"summary_large_image","twitter_misc":{"Written by":false,"Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/#article","isPartOf":{"@id":"https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/"},"author":{"name":"Miodrag","@id":"https:\/\/bizkompas.rs\/#\/schema\/person\/462ca38ab55045a2c01addfe40f4e7d6"},"headline":"Popis imovine i obaveza kompanije","datePublished":"2024-12-17T15:48:26+00:00","dateModified":"2026-07-29T11:52:02+00:00","mainEntityOfPage":{"@id":"https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/"},"wordCount":1003,"publisher":{"@id":"https:\/\/bizkompas.rs\/#organization"},"image":{"@id":"https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/#primaryimage"},"thumbnailUrl":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920.png","articleSection":["\u041d\u0435\u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0437\u043e\u0432\u0430\u043d\u043e"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/","url":"https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/","name":"Popis imovine i obaveza kompanije - BIZKOMPAS","isPartOf":{"@id":"https:\/\/bizkompas.rs\/#website"},"primaryImageOfPage":{"@id":"https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/#primaryimage"},"image":{"@id":"https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/#primaryimage"},"thumbnailUrl":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920.png","datePublished":"2024-12-17T15:48:26+00:00","dateModified":"2026-07-29T11:52:02+00:00","description":"Saznajte ko je u obavezi da vr\u0161i popis imovine i obaveza, kada se sprovodi i kako izgleda postupak popisa.","breadcrumb":{"@id":"https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/#primaryimage","url":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920.png","contentUrl":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/notes-7353278_1920.png","width":1920,"height":1280},{"@type":"BreadcrumbList","@id":"https:\/\/bizkompas.rs\/popis-imovine-i-obaveza-kompanije\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u041f\u043e\u0447\u0435\u0442\u043d\u0430","item":"https:\/\/bizkompas.rs\/"},{"@type":"ListItem","position":2,"name":"Popis imovine i obaveza kompanije"}]},{"@type":"WebSite","@id":"https:\/\/bizkompas.rs\/#website","url":"https:\/\/bizkompas.rs\/","name":"Bizkompas","description":"Agencija za ra\u010dunovodstvene usluge i poslovno savetovanje specijalizovana sa saradnju sa advokatskim kancelarijama.","publisher":{"@id":"https:\/\/bizkompas.rs\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bizkompas.rs\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bizkompas.rs\/#organization","name":"Bizkompas","url":"https:\/\/bizkompas.rs\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bizkompas.rs\/#\/schema\/logo\/image\/","url":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/02\/Bizkompas-Logo2-Horizontal-Color.svg","contentUrl":"https:\/\/bizkompas.rs\/wp-content\/uploads\/2025\/02\/Bizkompas-Logo2-Horizontal-Color.svg","width":1539,"height":521,"caption":"Bizkompas"},"image":{"@id":"https:\/\/bizkompas.rs\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/76821562"]},{"@type":"Person","@id":"https:\/\/bizkompas.rs\/#\/schema\/person\/462ca38ab55045a2c01addfe40f4e7d6","name":"Miodrag","url":"https:\/\/bizkompas.rs\/en\/author\/miodrag\/"}]}},"_links":{"self":[{"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/posts\/92","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/comments?post=92"}],"version-history":[{"count":22,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/posts\/92\/revisions"}],"predecessor-version":[{"id":7591,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/posts\/92\/revisions\/7591"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/media\/93"}],"wp:attachment":[{"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/media?parent=92"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/categories?post=92"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizkompas.rs\/en\/wp-json\/wp\/v2\/tags?post=92"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}