Financijsko izvještavanje mikro poduzeća u Republici Hrvatskoj i Republici Sloveniji

master's thesis

• Title (english): Financial reporting of micro enterprises in the Republic of Croatia and the Republic of Slovenia
• Author: Marinela Giljević
• Mentor: Katarina Žager (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Mikro poduzeća čine dominantan udio u ukupnom gospodarstvu u gotovo svim zemljama svijeta. Dosadašnja istraživanja pokazala su kako mnoge zemlje ne prepoznaju kategoriju mikro poduzeća unutar svojih nacionalnih zakonodavstava. U Republici Hrvatskoj, kategorija mikro poduzeća prepoznata je u novom Zakonu o računovodstvu koji na snagu stupa 1. siječnja 2016. godine. S druge strane, Zakon o trgovačkim društvima u Republici Sloveniji iz 2006. godine već sadrži podjelu poslovnih subjekata na mikro, male, srednje i velike. Činjenica je da međunarodni regulatori prepoznaju problematiku financijskog izvještavanja mikro poduzeća stoga nastoje stvoriti povoljno i pojednostavljeno regulatorno okruženje koje će djelovati poticajno na njihov razvoj. Stoga je u ovom radu naglasak stavljen na regulativu financijskog izvještavanja mikro poduzeća, a za primjer su uzete dvije susjedne zemlje, Republika Hrvatska i Republika Slovenija. Dodatna pozornost posvećena je nadzoru nad poslovanjem i poreznim propisima, koji čine važnu komponentu kvalitete poslovanja i financijskog izvještavanja. Konačno, komparativni prikaz ističe sličnosti i razlike u regulativama financijskog izvještavanja mikro poduzeća u Republici Hrvatskoj i Republici Sloveniji.

Abstract (english)

Micro enterprises are dominant share in the overall economy in almost all countries of the world. Previous studies have shown that many countries do not recognize the category of micro enterprises within their national legislation. In Republic of Croatia, the category of micro-enterprises has been recognized in the new Accounting Act, which shall enter into force on 1 January 2016. On the other hand, the Law on Companies of the Republic of Slovenia in 2006 already has distribution businesses in the micro, small, medium and large. The fact is that international regulators recognize the issue of financial reporting micro-enterprises therefore seek to create a favorable and simplified regulatory environment that act as incentives for their development. Therefore, in this work the emphasis placed on the regulation of financial reporting of micro-enterprises, for example, have taken the two neighboring countries, Republic of Croatia and Republic of Slovenia. Extra attention is given oversight of business and tax regulations, which form an important component of the quality of operations and financial reporting. Finally, comparative presentation highlights the similarities and differences in regulatory financial reporting of micro-enterprises in the Republic of Croatia and the Republic of Slovenia.

• Keywords: mikro poduzeća; financijsko izvještavanje; harmonizacija; Republika Hrvatska; Republika Slovenija
• Keywords (english): micro enterprises; financial reporting; harmonization; the Republic of Croatia; the Republic of Slovenia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:539904
• 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: 2016-09-30 14:43:24