EU direktive kao najznačajniji harmonizacijski instrument računovodstvenog izvještavanja

undergraduate thesis

• Title (english): EU directives as the most significant harmonization instrument of accounting reporting
• Author: Ivana Džambo
• Mentor: Nikolina Dečman (mentor)
• 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

Završni rad se sastoji od nekoliko cjelina, odnosno uvoda, teorijskog dijela i zaključka. Rad se konkretno bavi harmonizacijskim instrumentima računovodstvenog izvještavanja, od kojih su EU direktive najistaknutije kao glavni harmonizacijski instrument računovodstvenog izvještavanja u Europskoj uniji. Definirana su regulatorna tijela EU, te način na koji djeluju u međunarodnoj organizaciji. Određeni su pravci razvoja direktiva, načini na koji utječu na računovodstvo država članica, te koji su im nedostatci i glavne prednosti.

Abstract (english)

The final paper consists of several units, i.e. introduction, theoretical part and conclusion. The paper specifically deals with the harmonization instruments of accounting reporting, of which EU directives are the most prominent as the main harmonization instrument of accounting reporting in the European Union. The regulatory bodies of the EU are defined, as well as the way in which they operate in the international organization. The directions of development of the directives, the ways in which they affect the accounting of the member states, and what are their disadvantages and main advantages have been determined.

• Keywords: Europa; unija; Direktiva; harmonizacija; instrumenti; računovodstvo; financijski; izvještaji
• Keywords (english): Europe; union; Directive; harmonization; instruments; accounting; financial; reports
• Language: croatian
• URN:NBN: urn:nbn:hr:148:485180
• Study programme: Title: /; Study programme type: professional; Study level: undergraduate; Academic / professional title: pristupnik ekonomije/pristupnica ekonomije (pristupnik ekonomije/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-09-20 09:50:09