Naslov
Accounting treatment of corporate financing by short-term sources

Autori
Miljak, Toni ; Mijatović, Eva ; Gregorić, Marina

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

Izvornik
Obrazovanje za poduzetništvo - E4E / - Zagreb : Visoka škola za ekonomiju, poduzetništvo i upravljanje Nikola Šubić Zrinski, 2014, 63-70

Skup
4. Međunarodna konferencija o učenju za poduzetništvo – ICEL4

Mjesto i datum
Zagreb, Hrvatska, 13.10.2014

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Recenziran

Ključne riječi
Croatian Financial Reporting Standards ; International Accounting Standarsd ; short term financing ; sources of financing

Sažetak
The function of financing is one of the primary functions of each company. It consists of making three fundamental decisions: decisions about investing, financing decision and the decision on the distribution of dividends. Financing of companies differs by maturity, by the origin of the source of funding, according to the owner of the use of financial resources and in accordance with the different accounting treatment of business events according to International Accounting Standards and the Croatian Financial Reporting Standards. This paper presents the specifics of financing sources by short maturities, and the treatment for short term financing through loans, factoring, issuing commercial papers and spontaneous financing. The funds raised by short term financing are commonly used to perform operations or to settle outstanding obligations. Short term financing is used because of the benefits arising from the timing factors. The basic advantages of short term financing are the ease of loan approval, the cost of capital and flexibility.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Rad je prezentiran na 4. Međunarodnoj konferenciji o učenju za poduzetništvo (ICEL) održanoj 13.10.2014.g. ; Zagrebu, Hrvatska.

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