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master's thesis
REGULATIVNI OKVIR RAČUNOVODSTVA DUGOTRAJNE MATERIJALNE IMOVINE U RH I BiH
Diplomski rad
2019. urn:nbn:hr:124:500202
Porobija, Tea
University of Split
Faculty of economics Split

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Porobija, T. (2019). REGULATIVNI OKVIR RAČUNOVODSTVA DUGOTRAJNE MATERIJALNE IMOVINE U RH I BiH : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:500202

Porobija, Tea. "REGULATIVNI OKVIR RAČUNOVODSTVA DUGOTRAJNE MATERIJALNE IMOVINE U RH I BiH : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:500202

Porobija, Tea. "REGULATIVNI OKVIR RAČUNOVODSTVA DUGOTRAJNE MATERIJALNE IMOVINE U RH I BiH : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:500202

Porobija, T. (2019). 'REGULATIVNI OKVIR RAČUNOVODSTVA DUGOTRAJNE MATERIJALNE IMOVINE U RH I BiH : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 02 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:500202

Porobija T. REGULATIVNI OKVIR RAČUNOVODSTVA DUGOTRAJNE MATERIJALNE IMOVINE U RH I BiH : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 December 02] Available at: https://urn.nsk.hr/urn:nbn:hr:124:500202

T. Porobija, "REGULATIVNI OKVIR RAČUNOVODSTVA DUGOTRAJNE MATERIJALNE IMOVINE U RH I BiH : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:500202

Metadata
TitleREGULATIVNI OKVIR RAČUNOVODSTVA DUGOTRAJNE MATERIJALNE IMOVINE U RH I BiH : Diplomski rad
AuthorTea Porobija
MentorŽeljana Aljinović Barać (mentor)
MBZ: 293643
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Potreba za usklađivanjem računovodstvene prakse u eri globalizacije s ciljem postizanja veće usporedivosti jedan je od najvažnijih ciljeva harmonizacije financijskog izvještavanja. Usklađenost regulativnog okvira i korištenih računovodstvenih politika u različitim gospodarstvima uvelike pomaže investitorima da bolje razumiju financijske izvještaje kompanija različitih zemalja i povećava usporedivost takvih izvještaja. Ovim istraživanjem konkretno je dokazano kako u RH i BiH ne postoji značajna razlika ni u primjenjivom regulativnom okviru, ni u izboru propisanih računovodstvenih politika dugotrajne materijalne imovine, što bi investitorima s ovog područja trebalo uvelike olakšati iščitavanje financijskih izvještaja poduzeća (i tako povećati priljev kapitala) među ove dvije susjedne zemlje. Isto tako, određvanje zastupljenosti pojedine politike kod vrednovanja određenih kategorija dugotrajne materijalne imovine može posluţiti kao dobar signal za postizanje većeg stupnja harmonizacije u budućnosti.
Abstract (english)
The need for aligning accounting practices with globalization to achieve greater comparability is one of the most important goals of harmonizing financial reporting. Compliance with the regulatory framework and accounting policies used in different economies greatly helps investors better understand the financial statements of companies in different countries and increase the comparability of such reports. This research has shown that there is no significant difference between the Republic of Croatia and Bosnia and Herzegovina in the applicable regulatory framework or the choice of prescribed accounting policies for tangible fixed assets, which would make investors from this area much easier to read the financial statements of a company and to increase capital inflows) between these two neighboring countries. Likewise, determining the representation of a particular policy in the valuation of certain categories of tangible fixed assets can serve as a good signal for achieving a greater degree of alignment in the future.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:500202
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-12-06 10:59:00