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Pregled bibliografske jedinice broj: 980365

Accounting Policy of Long-term Material and Non- material Assets of Listed Companies in Croatia and Poland


Roška, Vlasta; Remlein, Marzena
Accounting Policy of Long-term Material and Non- material Assets of Listed Companies in Croatia and Poland // International Scientific Conference Proceedings: Knowledge for Market Use 2018: Public Finances in the Background of Sustainable Development / Slavíčková, Pavla ; Talášek, Tomáš (ur.).
Olomouc: Palack_y University Olomouc, Olomouc, Czech Republic, 2018. str. 391-398 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Accounting Policy of Long-term Material and Non- material Assets of Listed Companies in Croatia and Poland

Autori
Roška, Vlasta ; Remlein, Marzena

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
International Scientific Conference Proceedings: Knowledge for Market Use 2018: Public Finances in the Background of Sustainable Development / Slavíčková, Pavla ; Talášek, Tomáš - Olomouc : Palack_y University Olomouc, Olomouc, Czech Republic, 2018, 391-398

ISBN
978-80-244-5392-7

Skup
International Scientific Conference Proceedings: Knowledge for Market Use 2018: Public Finances in the Background of Sustainable Development

Mjesto i datum
Olomouc, Češka Republika, September, 6-7, 2018

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Accounting policy, depreciation methods, long-term material and non-material assets, valuation of assets

Sažetak
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

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Sveučilište Libertas,
Sveučilište Sjever, Koprivnica

Autor s matičnim brojem:
Vlasta Roška, (318233)