Naslov
Macedonian and Croatian Accounting Systems: A Comparative Analaysis

Autori
Deari, Fitim ; Cirkveni Filipović, Tamara

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
Znanje in poslovni izzivi globalizacije v letu 2012 / Merkač Skok, Marjana - Celje, 2012, 71-72

ISBN
978-961-6825-64-1

Skup
Znanje in poslovni izzivi globalizacije v letu 2012

Mjesto i datum
Celje, Slovenija, 15.11.2012. - 16.11.2012

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
accounting system, similarities, dissimilarities, financial reporting, accounting standards

Sažetak
The purpose of this paper is to examine some similarities and dissimilarities between Macedonian and Croatian accounting systems. Macedonian and Croatian accounting systems experienced some changes after both countries’ independences in 1991. Those changes in accounting field toward international requirements were unavoidable since both countries aspired European integration. The paper examines some segments of accounting and financial reporting national framework of both countries. On the other hand, some articles as tangible and intangible assets, financial instruments and inventory are selected with the purpose to find similarities and/or dissimilarities between two analyzed countries. National accounting frameworks, accounting articles and measuring theirs acquisition values, used valuation methods, writing off, etc. are examined for both countries using qualitative research. Similarities and dissimilarities are found comparing two countries’ accounting systems.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA