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ACCOUNTING POLICY OF LONG-TERM MATERIAL AND NON- MATERIAL ASSETS OF LISTED COMPANIES IN CROATIA AND POLAND (CROSBI ID 682791)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Roška, Vlasta ; Remlein, Marzena ACCOUNTING POLICY OF LONG-TERM MATERIAL AND NON- MATERIAL ASSETS OF LISTED COMPANIES IN CROATIA AND POLAND // KNOWLEDGE FOR MARKET USE 2018: PUBLIC FINANCES IN THE BACKGROUND OF SUSTAINABLE DEVELOPMENT INTERNATIONAL SCIENTIFIC CONFERENCE PROCEEDINGS / Slavıčkova, Pavla ; Talasek, Tomaš (ur.). Olomouc: Palack´y University Olomouc, 2018. str. 391-398

Podaci o odgovornosti

Roška, Vlasta ; Remlein, Marzena

engleski

ACCOUNTING POLICY OF LONG-TERM MATERIAL AND NON- MATERIAL ASSETS OF LISTED COMPANIES IN CROATIA AND POLAND

The International Accounting Standards determine the accounting policies of companies listed on the stock exchange either in Croatia, or in Poland. The main objective of this paper is to determine which accounting policy of long-term material and non-material assets are selected by the listed companies in the stock exchange either in Croatia or in Poland. The study of accounting policy for long-term material and non- material assets is made up of 107 listed companies in Zagreb Stock Exchange and 107 listed companies on Warsaw Stock Exchange. Through the analysis, it has been determined that there is a difference in the choice of accounting policy of valuation of assets after recognition. In Croatia the most companies use the cost model, and in Poland the most companies use the revaluation model. Also, it has been determined that does not exist a difference for depreciation or amortisation methods. In Croatia and in Poland material and non-material assets are subject to depreciation or amortization by the straight-line method.

: accounting policy, depreciation methods, long-term material and non-material assets, valuation of assets

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Podaci o prilogu

391-398.

2018.

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objavljeno

978-80-244-5392-7

Podaci o matičnoj publikaciji

KNOWLEDGE FOR MARKET USE 2018: PUBLIC FINANCES IN THE BACKGROUND OF SUSTAINABLE DEVELOPMENT INTERNATIONAL SCIENTIFIC CONFERENCE PROCEEDINGS

Slavıčkova, Pavla ; Talasek, Tomaš

Olomouc: Palack´y University Olomouc

Podaci o skupu

International Scientific Conference Proceedings Knowledge for Market Use: Public Finances in the Background of Sustainable Development

predavanje

06.09.2018-07.09.2018

Olomouc, Češka Republika

Povezanost rada

Ekonomija

Poveznice