Accounting Policy of Long-term Material and Non- material Assets of Listed Companies in Croatia and Poland (CROSBI ID 671863)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
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
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
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