Specifičnosti financijskoga izvještavanja u privatnom ili javnom sektoru u Republici Hrvatskoj

master's thesis

• Title (english): Specifcs of financial reporting in the private or public sector in the Republic of Croatia
• Author: Marko Leskovar
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Nikolina Dečman (član povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-19, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Financijski izvještaji se ističu kao vrlo važan dio poslovanja danas, jer pružaju sve relevantne informacije o poslovanju nekog poduzeća ili tijela u javnom sektoru. Financijsko je izvještavanje dio računovodstva, koji prikazuje stvarno stanje poslovanja i ukazuje na moguće nedostatke koje treba popraviti. Ponešto se razlikuje ovisno o sektoru gdje se obavlja, ali u suštini, svrha mu je ista u privatnom i javnom sektoru. Nadzor nad time provodi prvenstveno Ministarstva financija uz druga tijela koja provode reviziju kao način nadzora, što je izrazito važan instrument. Financijski izvještaji tako moraju sadržavati određene dijelove koji su obavezni za sve, a revizija provjerava jesu li svi dijelovi u izvještaju, je li izvješće dobro napravljeno odnosno jesu li svi podaci u njemu istiniti i slično. To je zato važan kontrolni mehanizam u financijskom izvještavanju. Predmet istraživanja u ovom diplomskom radu stoga je analiza financijskog izvještavanja u Republici Hrvatskoj u privatnom i javnom sektoru.

Abstract (english)

Financial reports stand out as a very important part of business today, because they provide all relevant information about the business or the body in the public sector. Financial reporting is a part of accounting, which shows the actual state of business and indicates possible deficiencies that need to be corrected. It differs somewhat depending on the sector where it is performed, but essentially, its purpose is the same in the private and public sector. Supervision of financial reports is carried out primarily by the Ministry of Finance, along with other bodies that carry out audits as a means of supervision, which is an extremely important instrument. Financial reports must therefore contain certain parts that are mandatory for everyone, and the audit checks whether all parts are in the report, whether the report is well made and whether all the information in it is true, etc. That is why it is an important control mechanism in financial reporting. The subject of research in this thesis is therefore the analysis of financial reporting in the Republic of Croatia in the private and public sector.

• Keywords: financijski izvještaji; privatni sektor; javni sektor; kontrola
• Keywords (english): financial reports; private sector; public sector; control
• Language: croatian
• URN:NBN: urn:nbn:hr:148:236622
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-09-19 14:20:34