E-viri
Odprti dostop
-
Mamić Sačer, Ivana; Meeh-Bunse, Gunther; Luer, Katja
InterEU law east, 12/2019, Letnik: 6, Številka: 2Journal Article
The Accounting Directive 2013/34/EU has impacted all the EU Member States due to their obligation to transpose it into the national legal acts. The paper deals with the Croatian and German regulations against the Accounting Directive. Since the Directive offers several alternatives for which national regulators should decide what to include in the legal framework, there are certain differences among the EU Member states. The goal of the paper is to analyze the case of Croatian and German accounting in the light of regulations and standards. The selected countries are important strategic and trading partners and the number of subsidiaries in Croatia formed by German entities increases. The methodology includes the analysis of accounting legal framework in the observed countries in the light of the Accounting Directive implementation, the role of Companies act and the financial reporting standards in prescribing accounting principles and the interrelation between financial and tax accounting. Although both countries have implemented the Directive, our research results indicate that there is a difference between the accounting systems. German accounting principles are defined through the German Companies Act whereas the Croatian Accounting Act represents the top act in charge of accounting in Croatia supplemented with the CFRS and IFRS. As a consequence, the difference is also found in the interdependence between financial and tax accounting. However, there are some similarities indicated, as the commercial balance sheet should be adjusted for the purpose of taxation in both countries.
![loading ... loading ...](themes/default/img/ajax-loading.gif)
Vnos na polico
Trajna povezava
- URL:
Faktor vpliva
Dostop do baze podatkov JCR je dovoljen samo uporabnikom iz Slovenije. Vaš trenutni IP-naslov ni na seznamu dovoljenih za dostop, zato je potrebna avtentikacija z ustreznim računom AAI.
Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
---|---|---|---|---|---|---|---|---|
JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
Baze podatkov, v katerih je revija indeksirana
Ime baze podatkov | Področje | Leto |
---|
Povezave do osebnih bibliografij avtorjev | Povezave do podatkov o raziskovalcih v sistemu SICRIS |
---|
Vir: Osebne bibliografije
in: SICRIS
To gradivo vam je dostopno v celotnem besedilu. Če kljub temu želite naročiti gradivo, kliknite gumb Nadaljuj.