Specifičnosti financijskog izvještavanja malih i srednjih poduzeća u Republici Hrvatskoj i Bosni i Hercegovini

master's thesis

• Title (english): Specific aspects of financial reporting of small and medium enterprises in Republic of Croatia and Bosnia and Herzegovina
• Author: Ana Perković
• Mentor: Nikolina Dečman (mentor); MBZ: 299256
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Ivana Mamić Sačer (član povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Mala i srednja poduzeća u većini zemalja čine dominantan broj registriranih subjekata, značajno utječu na gospodarski razvoj svake zemlje te je stoga njihovo poslovanje potrebno regulirati i redovito kontrolirati, posebno financijsko izvještavanje. Primjer država koje su različito definirale regulatorni okvir financijskog izvještavanja za mala i srednja poduzeća jesu Republika Hrvatska i Bosna i Hercegovina. U tom smislu se u Bosni i Hercegovini primjenjuju Međunarodni standardi financijskog izvještavanja za mala i srednja poduzeća, dok je Republika Hrvatska propisala nacionalne Hrvatske standarde financijskog izvještavanja. U ovom radu analizirat će se specifičnosti financijskog izvještavanja malih i srednjih poduzeća u odabranim državama uzimajući u obzir i utjecaj institucionalnog, zakonodavnog i gospodarskog okruženja u kojemu poduzeća djeluju. Na temelju svih raspoloživih informacija slijedi ocjena postojećeg stanja, te prijedlozi unaprjeđenja sustava financijskog izvještavanja.

Abstract (english)

Small and medium-sized enterprises in most countries make up a dominant number of registered entities which significantly affect the economic development of each country, and therefore their business need to be regulated and regularly controlled, especially financial reporting. The Republic of Croatia and Bosnia and Herzegovina are examples of countries that have differently defined the regulatory framework for SME financial reporting. In this regard, International Financial Reporting Standards for Small and Medium-Sized Enterprises are applied in Bosnia and Herzegovina while the Republic of Croatia has prescribed national Croatian financial reporting standards. This paper will analyze the specifics aspects of SME financial reporting in selected countries, taking into account the impact of the institutional, legislative and economic environment in which enterprises operate. Based on all available information, an assessment of the current situation follows, as well as suggestions for improving the financial reporting system.

• Keywords: mala i srednja poduzeća; financijsko izvještavanje; računovodstveni standardi; harmonizacija
• Keywords (english): small and medium enterprises; financial reporting; accounting standards; harmonization
• Language: croatian
• URN:NBN: urn:nbn:hr:148:265927
• 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: Access restricted to students and staff of home institution
• Created on: 2020-09-29 18:42:57