Utjecaj računovodstvenih standarda na komparativnu analizu financijskog izvještavanja u međunarodnom okruženju

master's thesis

• Title (english): Impact of accounting standards on financial reporting comparative analysis in international environment
• Author: Sara Blekić
• Mentor: Ivana Mamić Sačer (mentor); MBZ: 225985
• Committee member: Mateja Brozović (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-07-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; International Economics

Abstract

Financijsko izvještavanje uvelike ovisi o računovodstvenim standardima koji se primjenjuju za
njegovu izradu i objavu. Danas u svijetu među poduzećima koja kotiraju na globalnim financijskim
tržištima prevladavaju dva seta standarda - MSFI i U.S. GAAP. Zbog globalizacije i povećanog
obujma međunarodnih transakcija i kretanja kapitala na globalnim financijskim tržištima kod
investitora javlja se prepreka uspoređivanja financijskih izvještaja s ciljem ulaganja zbog
različitosti koje proizlaze iz korištenja različitih setova računovodstvenih standarda. U ovom radu
utvrđen je utjecaj računovodstvenih standarda na komparativnu analizu financijskih izvještaja u
međunarodnom okruženju. Rad prikazuje temeljne različitosti i sličnosti dva prethodno navedena
seta standarda te utjecaj njihove primjene prikazan na primjeru komparativne analize poduzeća
AT&T INC. i Deutsche Telekom AG za 2019. godinu. Rezultatima komparativne analize
zaključuje se kako je zbog konvergencije računovodstvenih standarda, zajedničkim naporima
IASB-a i FASB-a danas mnogo lakše napraviti usporedbu financijskog izvještavanja na
međunarodnoj razini, ali da još uvijek postoje neke razlike na kojima se i dalje radi kako bi se
približile i ukladile te time olakšale komparativnu analizu na međunarodnoj razini.

Abstract (english)

Financial reporting is greatly impacted by the accounting standards used for its disclosure. Today
there are two predominantly used sets of accounting standards by corporations operating on global
financial markets - IFRS and U.S. GAAP. Due to globalization and higher volume of international
trade and capital investments on global financial markets, investors find it difficult to compare
financial statements of corporations using two different sets of accounting standards. In this paper
the impact of accounting standards on financial reporting comparative analysis in the international
environment is determined. The main differences and similarities are shown for the two previously
mentioned sets of accounting standards and their impact shown on the example of comparative
analysis of AT&T INC. and Deutsche Telekom AG for the financial year 2019. The results of the
comparative analysis show that due to the convergence of the above mentioned sets of accounting
standards through the combined efforts of IASB and FASB the comparison of financial reporting
today is much easier, however there are still some differences which both boards are continuously
working on to converge and bring closer, thus facilitating better comparative analysis in the
international environment.

• Keywords: računovodstveni standardi; financijsko izvještavanje; MSFI; U.S. GAAP; harmonizacija
• Keywords (english): accounting standards; financial reporting; IFRS; U.S. GAAP; harmonization
• Language: croatian
• URN:NBN: urn:nbn:hr:148:126276
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access; Embargo expiration date: 2021-01-14
• Created on: 2020-07-13 16:24:11