engleski

Public sector Accounting, Auditing and Control in Croatia

‘Public sector accounting, auditing and control in Croatia’ by Vesna Vašiček and Davor Vašiček offers a concise and comprehensive overview of the characteristics of the budget process, from budget planning through budget execution to budgetary accounting and financial reporting in Croatia, with attention given to the links between these processes and corresponding documents. The chapter also draws attention to the organisation of the country and its territorial structure, the coverage of the public sector and the main features of public funding and audit and other oversight (supervision) practice. The chapter concludes with the notion of challenges and future development paths in public sector accounting and auditing in Croatia that this EU country is likely to face with, where special attention is given to the challenge regarding transition from modified accruals to accruals and IPSAS/EPSAS implementation.

Public sector, Accounting, Auditing, Control

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