Računovodstvo mikro poduzeća u Republici Hrvatskoj i zemljama okruženja

master's thesis

• Title (english): Accounting of micro enterprises in the Republic of Croatia and surrounding countries
• Author: Mihaela Mrazovac
• Mentor: Katarina Žager (mentor)
• Committee member: Nikolina Dečman (član povjerenstva)
• Committee member: Ivana Mamić Sačer (član povjerenstva)
• Committee member: Katarina Žager (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-06-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Mikro poduzeća dominiraju u ukupnom broju poduzeća u velikom broju zemalja te je neupitan njihov značaj za zapošljavanje, ali i cjelokupno gospodarstvo. Kao i sve, mikro poduzeća imaju određene prednosti, poput fleksibilnosti i inovativnosti, ali i nedostatke, primjerice nestabilnost i odgovornost. Mikro poduzeća karakteriziraju određene specifičnosti koje utječu na njihovo računovodstvo. Prije svega, mikro poduzeća izuzeta su od obveze sastavljanja cjelokupnog seta godišnjih financijskih izvještaja, ali i od obveze revizije. Također, ne primjenjuju Međunarodne standarde financijskog izvještavanja, već nacionalne ili Međunarodne standarde financijskog izvještavanja za mala i srednja poduzeća. Mikro poduzetnici – fizičke osobe imaju velik udio u ukupnom broju poslovnih subjekata u Republici Hrvatskoj, ali i u Republici Sloveniji te Bosni i Hercegovini. U Republici Hrvatskoj i Federaciji Bosne i Hercegovine analizirane su specifičnosti poslovanja obrtnika, a u Republici Sloveniji i Republici Srpskoj specifičnosti poslovanja samostalnih poduzetnika. Mikro poduzeća zbog svoje veličine snose velik regulatorni i administrativni teret te je nužno pojednostavljenje zahtjeva financijskog izvještavanja. Važnu ulogu u računovodstvu mikro poduzeća ima Direktiva 2013/34/EU. Direktiva predviđa određena pojednostavljenja i izuzeća za mikro poduzeća kojima se nastoji smanjiti administrativno opterećenje mikro poduzeća te povećati kvaliteta financijskog izvještavanja.

Abstract (english)

Micro enterprises are dominating in the total number of enterprises in a large number of countries and their importance for employment and the entire economy is unquestionable. Like everything, micro enterprises have certain advantages, such as flexibility and innovation, but also disadvantages, such as instability and responsibility. Micro enterprises are characterized by certain specifics that affect their accounting. First of all, micro enterprises are excepted from the obligation of compilation the entire set of annual financial statements, but also from the audit obligation. Also, they do not apply International Financial Reporting Standards, but national or International Financial Reporting Standards for small and medium sized enterprises. Micro entrepreneurs - physical persons have a large share in the total number of business subjects in the Republic of Croatia, but also in the Republic of Slovenia and Bosnia and Herzegovina. In the Republic of Croatia and the Federation of Bosnia and Herzegovina, were analyzed the specifics of the business of craftsmen, and in the Republic of Slovenia and the Republic of Srpska, the specifics of the business of independent entrepreneurs. Due to their size, micro-enterprises bear a large regulatory and administrative burden, and simplification of financial reporting requirements is necessary. Directive 2013/34/EU plays an important role in the accounting of micro enterprises. The directive foresees certain simplifications and exemptions for micro enterprises, which aim to reduce the administrative burden on micro enterprises and increase the quality of financial reporting.

• Keywords: mikro poduzeća; obrtnik; samostalni poduzetnik; financijsko izvještavanje; Direktiva 2013/34/EU
• Keywords (english): micro enterprises; craftsman; independent entrepreneur; financial reporting; Directive 2013/34/EU
• Language: croatian
• URN:NBN: urn:nbn:hr:148:378026
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-06-25 19:10:21