Naslov
Hotel Financial Reporting to the Croatian Clearing Bank

Autori
Peršić, Milena ; Sauls, Eugene ; Ilić, Sandra

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

Izvornik
Proceedings of the American Society of business and Behavioral Sciences / Hall, Steven - Las Vegas (NV) : American Society of business and Behavioral Sciences, 2001, 612-616

Skup
8th annual meeting of the American Society of business and Behavioral Sciences

Mjesto i datum
Las Vegas (NV), Sjedinjene Američke Države, 22.02.2001. - 26.02.2001

Vrsta sudjelovanja
Poster

Vrsta recenzije
Nije recenziran

Ključne riječi
Croatian hotel industry; financial statements; USALI

Sažetak
Croatia is one of the emerging countries of Europe. As one of the formerly socialist countries, it is developing accounting standards to replace the prior systems used by the government. This paper reports on the current accounting standards and the results of that reporting. This paper reported on accounting in Croatia compared to the United States, both in statement format and application of standards. We discussed changes that may be forthcoming and the move towards adoption of the Uniform System of Accounts for the Lodging Industry. Finally, the paper reported on the financial results of the hotel industry in Croatia and discussed selected financial indicators. Financial statement results in Croatia are expected to improve. The financial results of the hotel industry seem to be improving but slowly. Whether many in the industry will survive the slow recovery remains to be seen.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA