Naslov
INFORMATION ROLE OF CONSOLIDATED FINANCIAL STATEMENTS - CASE OF CROATIA

Autori
Pervan, Ivica

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

Izvornik
An Enterprise Odyssey: Building Competetive Advantage / Galetić, Lovorka - Zagreb : Ekonomski fakultet Sveučilišta u Zagrebu, 2004, 576-584

Skup
2nd International Conference An Enterprise Odyssey: Building Competetive Advantage

Mjesto i datum
Zagreb, Hrvatska, 17.06.2004. - 19.06.2004

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
consolidated financial statements; accounting standards; financial statements differences
(Consolidated financial statements; accounting standards and financial statements differences)

Sažetak
Consolidated financial statements represent a specific type of financial statements prepared for holding companies (groups), which incorporate one parent company and one or more dependent companies (subsidiaries). Different countries have different accounting standards dealing with the issue of consolidated financial statements. Therefore, it is very interesting to analyze and compare different theories and accounting standards from different countries in order to obtain deeper insight in the problem of financial statements consolidation. The importance of these differences among accounting systems is especially emphasized today when business is becoming more global and when transitional countries are becoming more opened for foreign investments. In such business environment accounting profession has a new task of harmonizing financial reporting and providing global investors with better comparable and less costly financial data. The issue of preparing consolidated financial statement is especially analyzed for Croatia on the basis of empirical research conducted among some large holding companies.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA