Naslov
Adaptation Possibilities of Transitional Countries to Accounting Harmonization of EU - the Case of Croatia

Autori
Dimitrić, Mira

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

Izvornik
Conference Proceedings of International Conference: Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe / Rais, Karel - Brno : Faculty of Business and Management, Brno University of Technology, 2001, 50-57

Skup
International conference: Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe

Mjesto i datum
Brno, Češka Republika, 07.09.2001. - 08.09.2001

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
accounting harmonization; Croatia

Sažetak
The paper deals with the most important factors that influence accounting harmonisation process in a particular country as: (1) belonging to a Roman or Anglo-Saxon law system, (2) prevailing capital market system and enterprises financing, (3) accounting organizations and boards impact and (4) historical conditions. It analyses implementation of International Accounting Standards in Croatian accounting practice in the areas of: accounting reporting, tangible and intangible assets accounting, income, costs and profit or loss accounting and financial instruments accounting. Four groups of difficulties connected with International Accounting Standards implementation in transitional countries are researched: (1) difficulties connected with law prescriptions and regulations, (2) difficulties connected with concept, structure and contents of International Accounting Standards, (3) difficulties connected with undeveloped capital and financial markets and (4) difficulties connected with insufficient experience and number of experts in the area of valuation and performance judgement.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA