Naslov
Questioning Financial Indicators of Civil Society Development

Autori
Vašiček, Davor ; Mance, Davor

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
EUROPEAN ADMINISTRATIVE SPACE - BALKAN REALITIES

Urednik/ci
Matei, Lucica ; Vašiček, Davor ; Kaštelan Mrak, Marija

Izdavač
Editura Economică

Grad
Bukurešt

Godina
2011

Raspon stranica
245-256

ISBN
978-973-709-552-7

Ključne riječi
financial indicators, accrual accounting, civil society

Sažetak
Until the introduction of the full accrual accounting concept in 2008, the system of governmental and private non-profit organizations in Croatia was very inconsistent, but, nevertheless, withstood for a long number of years. Most of the changes were brought in for the purpose of adjusting our legislative regulations to the Acquis Communautaire. The Croatian accession to the European Union was used to implement reforms in various sectors, and also in the accounting for non-profit organizations. On January 1ST, 2008, a new accounting system was introduced, based on the application of the full accrual concept of revenues and expenses. As a result, the divergence of accounting systems for governmental and private non-profit organizations was significantly reduced. The reform results suggest that it is justified and reasonable, for all non- profit organization groups, to apply the same internationally comparable and acceptable rules of measurement and evaluation, recognition, and economic classification of revenues and expenses.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA