undergraduate thesis
The clasification of accounting and financial systems

Nikolina Klečina (2016)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleKlasifikacija računovodstvenih sustava i sustava financijskog izvještavanja
AuthorNikolina Klečina
Mentor(s)Ksenija Černe (thesis advisor)
Abstract
Ovaj rad bavi se uzrocima i obilježjima međunarodnih razlika u sustavu financijskog izvještavanja. Veliki utjecaj na nacionalna računovodstva ima okruženje u kojem djeluje te se na temelju sličnih karakteristika računovodstveni sustavi mogu razvrstati u klastere, modele i grupe. Kako bi ispunili svoju funkciju, financijski izvještaji kao konačni proizvodi računovodstva moraju biti što više usporedivi. To je glavni cilj harmonizacije računovodstvenog sustava, procesa u kojem se nacionalni računovodstveni sustavi usklađuju s međunarodnim regulativama. U radu su obrađene različite klasifikacije računovodstvenih sustava te je hrvatski računovodstveni sustav smješten u kontekst utjecajnih čimbenika i klasifikacija.
Keywordsfinancial reporting harmonization influential factors classifications
Parallel title (English)The clasification of accounting and financial systems
Committee MembersRobert Zenzerović (committee chairperson)
Ksenija Černe (committee member)
Tician Peruško (committee member)
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelundergraduate
Study programmeBusiness Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics
Study specializationFinance
Academic title abbreviationuniv.bacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2016-09-26
Parallel abstract (English)
This paper deals with causes and nature of international differences in financial accounting practices. Great influence on the national accounting system has an environment in which it operates. Based on similar characteristics accounting systems are classified in clusters, models and groups. In order to fulfill its function the financial reports as final products of accounting must achieve comparability. That is the most important goal in harmonization of financial reporting, process in which national accounting systems harmonize with international regulatives. This paper deals with the different classifications of accounting systems and puts Croatian accounting system in the context of the influental factors and classifications.
Parallel keywords (Croatian)financijsko izvještavanje harmonizacija utjecajni čimbenici klasifikacije
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:984572
CommitterTihana Gerić