master's thesis
The implementation of financial reporting regulative in budget accounting on the example of budget users in Istrian region

Valentina Tominić (2016)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitlePrimjena pravilnika o financijskom izvještavanju u proračunskom računovodstvu na primjeru proračunskog korisnika u Istarskoj županiji
AuthorValentina Tominić
Mentor(s)Ksenija Černe (thesis advisor)
Abstract
Pravilnikom o financijskom izvještavanju u proračunskom računovodstvu (N.N. 3/15, 93/15 i 135/15) propisuje se oblik i sadržaj financijskih izvještaja, razdoblja za koja se financijski izvještaji sastavljaju te obveza i rokovi njihova podnošenja. Cilj im je dati informacije o financijskom položaju i uspješnosti ispunjenja postavljenih ciljeva poslovanja proračuna te proračunskih i izvanproračunskih korisnika. Odredbe propisane ovim Pravilnikom odnose se na državni proračun, proračune jedinica lokalne i područne (regionalne) samouprave te proračunske i izvanproračunske korisnike državnog proračuna i proračuna jedinica lokalne i područne (regionalne) samouprave, a isti su usklađeni Zakonom o proračunu (N.N. 87/08, 136/12 i 15/15) i utvrđeni su u Registru proračunskih i izvanproračunskih korisnika.
KeywordsThe Rule book of financial reporting financial statements budgetary users extra-budgetary users
Parallel title (English)The implementation of financial reporting regulative in budget accounting on the example of budget users in Istrian region
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 levelgraduate
Study programmeBusiness Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics
Study specializationFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-09-26
Parallel abstract (English)
The Rule book of financial reporting in budget accounting (NN 3/15, 93/15 and 135/15) prescribes the form and content of financial statements, the periods for which financial statements are prepared as well as obligations and deadlines of their submission. Their aim is to provide informations about the financial position and performance by implementating the business objectives of budget as well as budgetary and extra-budgetary users. The regulations prescribed in this Rule book relate to the state budget, the budgets of local and regional governments as well as budgetary and extra-budgetary users of the state budget and the budgets of local and regional governments, and they were coordinated by the Budget Act (N.N. 87/08, 136/12 i 15/15) and established in the Register of budgetary and extra-budgetary users.
Parallel keywords (Croatian)Pravilnik o financijskom izvještavanju financijski izvještaji proračunski korisnici izvanproračunski korisnici
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:515023
CommitterTihana Gerić