Komparativna analiza računovodstvenih sustava Hrvatske, Francuske i Ujedinjenog Kraljevstva

master's thesis

• Title (english): Comparative analysis of accounting systems in Croatia, France and the United Kingdom
• Author: Iskra Tess Dautović
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Katarina Žager (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: 2023-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Većina država Europe primjenjuje Međunarodne standarde financijskog izvještavanja te prema njima prilagođava vlastitu nacionalnu računovodstvenu regulativu. Međutim, javljaju se određene razlike u financijskom izvještavanju te poreznim sustavima država. U ovom je radu provedena komparativna analiza računovodstvenih i regulatornih tijela, računovodstvene regulative te poreznih sustava Hrvatske, Francuske i Ujedinjenog Kraljevstva kako bi se prikazale sličnosti i razlike između njihovih računovodstvenih sustava. Uočeno je da je britanska računovodstvena regulativa orijentirana na pojedinačne slučajeve, dok su u Francuskoj i Hrvatskoj odredbe općenitije. Francuska se ističe po većoj regulaciji računovodstva, kompleksnijem poreznom sustavu, ali i potpunijem sustavu socijalnog osiguranja. Zatim, Hrvatsku se od ostalih analiziranih država može izdvojiti po višim stopama PDV-a. S obzirom da su Hrvatska i Francuska članice Europske Unije te je UK nedavno izašlo iz nje, u ovom je radu analiziran utjecaj Brexita na uspoređene računovodstvene sustave. Naime, ovim je događajem došlo do promjena u računovodstvenoj regulativi Ujedinjenog Kraljevstva te mu je omogućena veća sloboda u određivanju PDV-a. S druge strane, došlo je do povećanja carinskih administrativnih troškova i troškova edukacije računovodstvenih kadrova. Za potrebe ovog rada korištene su metoda deskripcije i analize te sekundarni podaci uzeti iz knjiga i znanstvenih članaka iz područja računovodstva, zakonskih propisa te sa službenih stranica međunarodnih i nacionalnih računovodstvenih institucija i institucija državne vlasti.

Abstract (english)

Most European countries apply International Financial Reporting Standards and adjust their national accounting regulations accordingly. However, there are certain differences in the countries’ financial reporting and tax systems. In this thesis, a comparative analysis of the accounting and regulatory bodies, accounting regulations and tax systems in Croatia, France, and the United Kingdom was conducted to show the similarities and differences between their accounting systems. It was observed that the British accounting regulation is oriented towards individual cases, while the provisions in France and Croatia are more general. France stands out for its greater regulation of accounting, a more complex tax system, but also a more complete social security system. Furthermore, Croatia can be distinguished from the other analysed countries by higher rates of VAT. Considering that Croatia and France are members of the European Union and that the UK recently left it, this thesis analyzes the impact of Brexit on compared accounting systems. Namely, it caused changes in the United Kingdom's accounting regulations and ensured it greater freedom in determining VAT. On the other hand, there was an increase in customs administrative costs and costs of training for the accounting staff. For the purpose of this work, methods of description and analysis as well as secondary data are used. The data has been taken from accounting books and scientific articles, legal regulations and official websites of international and national accounting institutions as well as state institutions.

• Keywords: računovodstveni sustav; računovodstvena regulativa; računovodstvena i regulatorna tijela; porezni sustav; Brexit
• Keywords (english): accounting system; accounting regulation; accounting and regulatory bodies; tax system; Brexit
• Language: croatian
• URN:NBN: urn:nbn:hr:148:266851
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2023-09-21 20:56:57