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Pregled bibliografske jedinice broj: 172059

Uniform System of Accounts for the Lodging Industry - A Part of Global Accounting Standards


Peršić, Milena; Ilić, Sandra; Vlašić, Dubravka;
Uniform System of Accounts for the Lodging Industry - A Part of Global Accounting Standards // Globalisation and Entrepreneurship: Fears, Challenges and Opportuities / Sharma, Soumitra (ur.).
Pula: Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2003. (poster, nije recenziran, sažetak, znanstveni)


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Naslov
Uniform System of Accounts for the Lodging Industry - A Part of Global Accounting Standards

Autori
Peršić, Milena ; Ilić, Sandra ; Vlašić, Dubravka ;

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
Globalisation and Entrepreneurship: Fears, Challenges and Opportuities / Sharma, Soumitra - Pula : Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2003

Skup
International Conference Globalisation and Entrepreneurship: Fears, Challenges and Opportuities

Mjesto i datum
Pula, Hrvatska, 24.04.2003. - 26.04.2003

Vrsta sudjelovanja
Poster

Vrsta recenzije
Nije recenziran

Ključne riječi
Accounting Standards; Uniform System of Accounts; Hospitality Industry

Sažetak
The objective of this paper shows modern management accounting, based on USALI method, and needs for responsibility center managers, in area of fundamental concepts of authority, participation, motivation, accountability and control. The transformation process of accounting in Croatian hospitality industry is a part of global process of change and restructuring. In the global economy, information is the means of market competition. This is particularly important for hospitality industry, which continuously grows and substantially changes. Therefore, transparency in business becomes a necessary prerequisite for success. The accounting information is needed for comparison of the operational results for similar hospitality properties. Therefore, management accounting system in Croatian hospitality industry has to be based on accounting theories, methods and practice, international accounting standards (IAS), and generally accepted accounting principles (GAAP) – known as U.S. accounting standards. For transparency in business, the most important accounting information are those based on interim and segment reporting standards. IAS 14 and SFAS 131 are two types of segment reporting standards of an enterprise’ s operations, that influence information related to the enterprise’ s products and services, its geographic areas, and its customers. The primary benefit of segment reporting is the release of hidden data from consolidated financial information. Segment reporting in hospitality industry has to be based on the “ Uniform System of Accounts for the Lodging Industry” (USALI) method, the standardized accounting systems prepared by various segments of the hospitality industry. Uniform system of accounts provides a turnkey system for new entrants into the hospitality industry by offering detailed information about account, classifications, formats, and the different kinds, contents, and uses of financial statements and reports. USALI offers not only the basic financial statements, but also 32 supplementary departmental operating statements and appendices covering budgeting and forecasting, a discussion of compiling revenues by market source, forms of statements, BEA, and uniform account numbering system. Because of differences between IAS and U.S accounting standard, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) have issued a memorandum of understanding, to marking a significant step toward formalizing their commitment to the convergence of U.S. and international accounting standard. The agreement between the FASB and IASB represents their latest commitment, to adopt compatible, high-quality solutions to existing and future accounting issues. FASB and IASB agree to work together on “ Global Accounting Standards” .

Izvorni jezik
Engleski



POVEZANOST RADA


Profili:

Avatar Url Dubravka Vlašić (autor)

Avatar Url Milena Peršić (autor)

Poveznice na cjeloviti tekst rada:

Pristup cjelovitom tekstu rada www.efpu.hr

Citiraj ovu publikaciju:

Peršić, Milena; Ilić, Sandra; Vlašić, Dubravka;
Uniform System of Accounts for the Lodging Industry - A Part of Global Accounting Standards // Globalisation and Entrepreneurship: Fears, Challenges and Opportuities / Sharma, Soumitra (ur.).
Pula: Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2003. (poster, nije recenziran, sažetak, znanstveni)
Peršić, M., Ilić, S., Vlašić, D. & (2003) Uniform System of Accounts for the Lodging Industry - A Part of Global Accounting Standards. U: Sharma, S. (ur.)Globalisation and Entrepreneurship: Fears, Challenges and Opportuities.
@article{article, author = {Per\v{s}i\'{c}, Milena and Ili\'{c}, Sandra and Vla\v{s}i\'{c}, Dubravka}, editor = {Sharma, S.}, year = {2003}, pages = {6}, keywords = {Accounting Standards, Uniform System of Accounts, Hospitality Industry}, title = {Uniform System of Accounts for the Lodging Industry - A Part of Global Accounting Standards}, keyword = {Accounting Standards, Uniform System of Accounts, Hospitality Industry}, publisher = {Fakultet ekonomije i turizma Dr. Mijo Mirkovi\'{c} Sveu\v{c}ili\v{s}ta Jurja Dobrile u Puli}, publisherplace = {Pula, Hrvatska} }
@article{article, author = {Per\v{s}i\'{c}, Milena and Ili\'{c}, Sandra and Vla\v{s}i\'{c}, Dubravka}, editor = {Sharma, S.}, year = {2003}, pages = {6}, keywords = {Accounting Standards, Uniform System of Accounts, Hospitality Industry}, title = {Uniform System of Accounts for the Lodging Industry - A Part of Global Accounting Standards}, keyword = {Accounting Standards, Uniform System of Accounts, Hospitality Industry}, publisher = {Fakultet ekonomije i turizma Dr. Mijo Mirkovi\'{c} Sveu\v{c}ili\v{s}ta Jurja Dobrile u Puli}, publisherplace = {Pula, Hrvatska} }




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