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undergraduate thesis
Računovodstvena regulativa u Republici Hrvatskoj
2019. urn:nbn:hr:145:059117
Jolić, Katarina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Jolić, K. (2019). Računovodstvena regulativa u Republici Hrvatskoj (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:059117

Jolić, Katarina. "Računovodstvena regulativa u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:059117

Jolić, Katarina. "Računovodstvena regulativa u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:059117

Jolić, K. (2019). 'Računovodstvena regulativa u Republici Hrvatskoj', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:059117

Jolić K. Računovodstvena regulativa u Republici Hrvatskoj [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:145:059117

K. Jolić, "Računovodstvena regulativa u Republici Hrvatskoj", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:059117

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Metadata
TitleRačunovodstvena regulativa u Republici Hrvatskoj
AuthorKatarina Jolić
MentorBlaženka Hadrović Zekić (mentor)
MentorDina Bičvić (komentor)
Committee memberBlaženka Hadrović Zekić (predsjednik povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Zakonom o računovodstvu propisuju se temeljna pravila i obveze koje poduzetnik mora poštivati. U radu će se analitički i detaljno objasniti sve promjene kojima su se poduzetnici tijekom godina morali prilagođavati. Zakon o računovodstvu iz 1992. utemeljen je na MRSovima i predstavlja temelje računovodstva poduzetnika u Republici Hrvatskoj. Zakon je u potpunosti orijentiran na potrebe poduzeća koje posluju u tržišno orijentiranom gospodarskom sustavu. Zakon iz 2005. godine također je stepenica više u napredovanju računovodstvene regulative u Republici Hrvatskoj jer se počinju primjenjivati Međunarodni standardi financijskog izvještavanja, prekida se terminološka neusklađenost s drugim zakonima. Također se mijenjaju kriteriji za klasifikaciju poduzetnika. Vrlo važna karakteristika zakona iz 2007. je uvođenje Hrvatskih standarda financijskog izvještavanja koji su namijenjeni malim i srednjim poduzetnicima. Zakon iz 2015. godine je uveo novu klasifikaciju poduzetnika, obvezu licenciranja računovođa i druge važne promjene. U Zakonu iz 2018. izmijenjene su i dopunjene sporne odredbe iz ranijeg zakona.
Abstract (english)
The Law on Accounting lays down the basic rules and transfers that an entrepreneur must abide by. The paper will be analytical and explain in detail any changes in which entrepreneurs had to adapt over the years. The Accounting Act of 1992 is based on IASs and represents the basis of accounting for entrepreneurs in the Republic of Croatia. The law is fully oriented to the needs of companies that are operating in a market-oriented economic system. The law since 2005 has also made more progress with accounting regulations in the Republic of Croatia since they began to apply International Financial Reporting Standard in which terminological inconsistency with other laws is terminated. The criteria for the classification of undertakings are also changing. A very important feature of the 2007 law is the introduction of Croatian financial reporting standards for small and medium-sized enterprises. The 2015 law introduced a new classification of businesses, mandating account licensing and other important changes. The 2018 Act amended and permitted sports provisions from an earlier law.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:059117
Study programmeTitle: Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-12-05 15:14:51