Skip to main content
Home
About repository
Contact
EN
HR
REPEFZG
Digital Repository - Faculty of Economcs & Business Zagreb
Browse
By Author
By Year
By Organizational unit
By Scientific field
By Object type
All documents
Advanced search
Upload
Search Term
Access restricted to students and staff of home institution
Request a copy
of the document
 
master's thesis
28
7
Impact of changing EU directives on financial reporting of SMEs in Republic of Croatia
Sara Granić (2015)
University of Zagreb
Faculty of Economics and Business
Cite this item:
https://urn.nsk.hr/urn:nbn:hr:148:051380
Metadata
Title
Utjecaj izmjena direktiva Europske Unije na financijalno izvještavanje malih i srednjih poduzeća u Republici Hrvatskoj
Author
Sara Granić
Mentor(s)
Katarina Žager
(thesis advisor)
Abstract
Mala i srednja poduzeća čine preko 90% svih poduzeća u svijetu, a u Republici Hrvatskoj taj broj prelazi 99,5%. Ona su značajna za razvoj svake zemlje jer povećavaju zaposlenost, sudjeluju u prihodima, povećavaju izvoz te pomažu u stvaranju dodane vrijednosti. Iako imaju brojne prednosti nad velikim poduzećima, kao što je veća fleksibilnost upravo radi svoje veličine, također imaju i neke nedostatke od kojih je naznačajniji nedostatak kvalitetnih izvora financiranja. Pošto je računovodstvo izvor kvalitetnih informacija koje svako poduzeće treba osigurati, ono mora biti na pravi način regulirano. U cilju harmonizacije financijskog izvještavanja doneseni su Međunarodni standardi financijskog izvještavanja (MSFI) koji se primjenjuju u EU za kotirajuća poduzeća koja sastavljaju konsolidirane financijske izvještaje, MSFI za MSP jer su puni MSFI bili prekomplicirani za mala i srednja poduzeća, a u Republici Hrvatskoj Zakon o računovodstvu od 2008. godine obvezuje sva MSP na primjenu Hrvatskih standarda financijskog izvještavanja (HSFI) čiji su temelji Četvrta direktiva i MSFI.
Keywords
Small and Medium-Sized Enterprises
regulation
harmonization
IFRS
CAS
Fourth Directive
Parallel title (English)
Impact of changing EU directives on financial reporting of SMEs in Republic of Croatia
Committee Members
Ivana Mamić Sačer
(committee chairperson)
Nikolina Dečman
(committee member)
Granter
University of Zagreb
Faculty of Economics and Business
Place
Zagreb
State
Croatia
Scientific field, discipline, subdiscipline
SOCIAL SCIENCES
Economics
Study programme type
university
Study level
graduate
Study programme
Business Economics
Academic title abbreviation
mag. oec.
Genre
master's thesis
Language
Croatian
Defense date
2015-09-28
Parallel abstract (English)
Small and Medium-Sized Enterprises represent more than 90% of all enterprises in the world. In Republic of Croatia that number is over 99,5%. SME-s are significant for every country's development in terms of increasing employment, income participation, increasing export and generation value added. Although they have many advantages over big enterprises like more flexibility due to their size, they also have some disadvantages of which the most significant is the lack of quality sources of funds. Since accounting provides quality informations that every company should serve, it has to be properly regulated. In accordance to accounting harmonization International Financial Reporting Standards (IFRS) were developed and are obligated in EU for the consolidated financial statements all companies whose securities trade in a regulated market. On 2009 IFRS for SME-s were developed because full IFRS were too complicated for SME-s. Since 2008, Croatian law on accounting obligates SME-s to applicate Croatian accounting standards (CAS) that are based on Fourth Directive and IFRS.
Parallel keywords (Croatian)
mala i srednja poduzeća
regulacija
harmonizacija
MSFI
HSFI
Četvrta direktiva
Resource type
text
Access condition
Access restricted to students and staff of home institution
Terms of use
URN:NBN
https://urn.nsk.hr/urn:nbn:hr:148:051380
Committer
Davorka Jukica