Subsequent measurement of non current assets: The impact of the fair value concept choice on total comprehensive income of listed companies in the Republic of Serbia

In response to investor demands, with the introduction of fair value (FV) concept, other comprehensive income (OCI) has become a significant indicator changes in current values certain financial statement items successive periods. Although it deviates from traditional concept historical cost (HC) and its prudence principle, on which reliability rests, use contributes relevance presented information. The total (TCI), as summary realized unrealized gains losses recognized statement, i.e. OCI, represents valuable base relevant information for investors users statements. paper focuses sample listed entities Regulated Capital Market Serbia period 2016-2020 finds that FV is predominantly used subsequent measurement property, plant equipment (PP&E). addition, we analyze impact non-current assets' (i.e.: PP&E, intangible assets long-term investments) TCI. Our research shows some OCI have divergent TCI, and, thus, different power, can increase uncertainty, make harder analysts predict net income.