Accounting and legal aspects of clearing (CROSBI ID 672169)
Prilog sa skupa u zborniku | stručni rad | međunarodna recenzija
Podaci o odgovornosti
Filipović, Ivica ; Bartulović, Marijana ; Šušak, Toni
engleski
Accounting and legal aspects of clearing
Under the Croatian civil law system legal entities can apply certain legal concepts to settle mutual claims and liabilities without using cash. Companies with liquidity issues can use this form of payment to settle their current liabilities without unnecessary increase of debt. Relevant forms of clearing elaborated in this paper are set-off (compensation), assignment of claim (cession), assumption of debt and assignment (assignation). Primary focus will be directed on accounting journal entries used to record these transactions in business books and legal provisions which constitute the framework for such activities. Aforementioned forms of clearing are regulated by Croatian Civil Obligations Act (OG 35/05, 41/08, 125/11, 78/15) in Title VI – Alterations in Obligations and Title VII – Termination of Obligation.
accounting ; cashless payment ; civil law ; clearing ; liquidity
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Podaci o prilogu
300-307.
2018.
objavljeno
Podaci o matičnoj publikaciji
CIET 2018 Conference proceedings
Plazibat, Bože ; Kosanović, Silvana
Split:
978-953-7220-29-7
Podaci o skupu
3rd international scientific and professional conference Contemporary Issues in Economy & Technology (CIET 2018)
predavanje
01.06.2018-02.06.2018
Split, Hrvatska