Naslov
Implementation of International Accounting Standards – Croatian Experiences

Autori
Žager, Katarina ; Spajić, Ferdo ; Tušek, Boris

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

Skup
International Scientific Conference “Contabilitatea Mileniulu III”

Mjesto i datum
Cluj-Napoca, Rumunjska, 20.06.2003. - 21.06.2003

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Accounting regulations; International Accounting Standards; Republic of Croatia

Sažetak
Integration of each state into the world economic flows requires certain adjustments in different fields of economic life. One of the fields where coordination and harmony are necessary is the field of financial reporting. Financial statements present financial position and success in running a business and they are one of the key determinants in the process of making investment decisions of, both domestic and foreign investors. Because of these particular reasons financial statements have to be made in a way that would be understood by all potential investors no matter which country they come from.For the purpose of attaining such goal, in 1993 certain changes occurred in the accounting system of the Republic of Croatia. The most important changes referred to the establishment of new Accounting law and to the adoption and application of International Accounting Standards (IAS). Troughs several years of supplementing IAS certain experiences have been gained which have pointed to the advantages of IAS as well as to some problems in their application. In order to see the basic problems that appear in the use of accounting standards in Croatia, the empirical research has been conducted. Its most significant results are presented in this work.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA