Regulations for the Preparation of Financial Statements by Banks in Croatia and Poland (CROSBI ID 247225)
Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Broz Tominac, Sanja ; Bauer, Kinga
engleski
Regulations for the Preparation of Financial Statements by Banks in Croatia and Poland
This paper examines the similarities and differences in the financial reporting of banks in Croatia and Poland. It analyses the legal regulations governing bank financial reporting in the two countries. While both countries belong to the European Union, thanks to certain freedoms in national legislation, some differences in the banks’ financial reporting have occurred. The same IFRS and elements of financial statements resulting from these standards apply to both countries. Banks in Poland apply national rules in cases not regulated by IFRS, while banks in Croatia are required to apply IFRS according to accounting law. In Poland, banks produce a report on activities that accompanies annual financial statements, while those in Croatia do not. There are also some differences regarding the types of banks that operate in the two countries, i.e. Croatia has no cooperative banks.
financial reporting ; bank regulation ; bank ; Croatia ; Poland
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Podaci o izdanju
2017 (16)
2017.
81-97
objavljeno
1642-168X
1642-168X
10.15678/AOC.2017.1605