Naslov
Accounting Standards in Globalisation Process

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

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, neobjavljeni rad, znanstveni

Izvornik
Tourism and Insurance in the Contempiraty Socio-Economic Conditions - Tourism in the Terms of Globalisation / - Ohrid : Faculty of Tourism and Hospitality Ohrid, 2003

Skup
International Conference Tourism and Insurance in the Contempiraty Socio-Economic Conditions - Tourism in the Terms of Globalisation

Mjesto i datum
Ohrid, Sjeverna Makedonija, 29.05.2003. - 31.05.2003

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
IAS; GAAP; Globalisation; Hospitality Industry; USALI; Croatia

Sažetak
The transformation process of accounting in Croatian hospitality industry is a part of global process of change and restructuring. In the global economy information are 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 in similar hospitality properties. Therefore, management accounting system has to be based on accounting theories, methods and practice, international accounting standards (IAS), generally accepted accounting principles (GAAP)– known as U.S. accounting standards, and standards used in hospitality industry – Uniform System of Accounts for the Lodging Industry (USALI).

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA