Pregled bibliografske jedinice broj: 116281
Influence Of Intercompany Transactions In Holding Companies On Financial Statements - Case Of Croatia
Influence Of Intercompany Transactions In Holding Companies On Financial Statements - Case Of Croatia // Proceedings of 1th International Conference on Transition in Central and Eastern Europe-Challenges of 21st Century / Čičić, M., Brkić, N. (ur.).
Sarajevo: Ekonomski fakultet Univerziteta u Sarajevu, 2002. str. 519-525 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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Naslov
Influence Of Intercompany Transactions In Holding Companies On Financial Statements - Case Of Croatia
Autori
Pervan, Ivica
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of 1th International Conference on Transition in Central and Eastern Europe-Challenges of 21st Century
/ Čičić, M., Brkić, N. - Sarajevo : Ekonomski fakultet Univerziteta u Sarajevu, 2002, 519-525
Skup
1th International Conference on Transition in Central and Eastern Europe-Challenges of 21st Century
Mjesto i datum
Sarajevo, Bosna i Hercegovina, 17.10.2002. - 18.10.2002
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
holding companies; intercompany transactions; financial statements
Sažetak
Financial reporting produces statements that provide information for different groups of users. These statements accuracy sometimes can be very questionable because of managers trying to show financial results better than in reality. A very popular way to adjust financial result in holding companies is using of internal trade and different transfer prices. Therefor author of the paper has conducted empirical research on the sample of the Croatian holding companies to find out current busniess practice regarding influence of transfer prices on financial statements.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
