master's thesis
The accounting policies in non-profit organizations in the Istrian county

Mihael Berne (2015)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleRačunovodstvene politike kod neprofitnih organizacija u Istarskoj županiji
AuthorMihael Berne
Mentor(s)Ksenija Černe (thesis advisor)
Abstract
Pod neprofitnim organizacijama podrazumijevamo organizacije poput sindikata, političkih stanaka, udruge građana, vjerskih zajednica, sportskih udruga, socijalnih udruga i sl., odnosno organizacije koje su osnovane sa ciljem pružanja usluga široj društvenoj zajednici, a da pritom ne ostvare profit ili dobit. Izvori financiranja uglavnom su uplate članova te donacije i subvencije, a koriste se za obavljanje redovne djelatnosti. Osim djelatnosti zbog koje su osnovane iste mogu vršiti i gospodarske aktivnosti za koje podliježu oporezivanju sukladno važećoj zakonskoj regulativi. Tokom svog djelovanja neprofitne su organizacije obvezne pridržavati se zakonske regulative kojom se uređuje njihovo redovno poslovanje. Kako bi pojednostavile poslove knjigovodstva i računovodstva, ili kako bi nadopunile nedorečenost zakona, neprofitne organizacije mogu donijeti vlastite računovodstvene politike. Ove nisu zakonom propisane već se donose sukladno unutarnjim potrebama neprofitnih organizacija, a predstavljaju posebna načela, osnove, dogovore, praksu i pravila koje primjenjuje poduzetnik pri sastavljanju i prezentiranju financijskih izvještaja. Jednom donesene, računovodstvene politike trebale bi se dosljedno primjenjivati kako bi se jamčilo realno i objektivno prikazivanje stanja obveza, imovine i kapitala neprofitne organizacije. Odstupanje od donesenih računovodstvenih politika moguće je ukoliko nove računovodstvene politike daju bolju i realniju sliku o stanju unutar neprofitne organizacije ili je došlo do znatnih zakonskih izmjena čime prvotne računovodstvene politike postaju neprimjenjive. Usprkos velikom značenju i utjecaju računovodstvenih politika na rad neprofitnih organizacija, provedena istraživanja ukazala su kako se istima, na području Istarske županije, ne pridaje posebna pozornost. Razlog tome leži u niskoj razini informiranosti o doprinosu računovodstvenih politika svakodnevnim poslovnim događajima te u činjenici da zakonski ne postoji obveza njihovog donošenja te primjene.
Parallel title (English)The accounting policies in non-profit organizations in the Istrian county
Committee MembersRobert Zenzerović
Ksenija Černe
Tician Peruško
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
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 date2015-09-30
Parallel abstract (English)
Non-profit organizations such as trade unions, political parties, civic associations, religious organizations, sports associations, social organizations, etc., are defined as organizations established with the aim of providing services to the community without making profits or gains. Financing sources are mainly represented by members’ payments, donations and subsidies and are used to perform NO’s regular activities. Besides its primary activities, an NO can perform other economic activities that then become subject to taxation in accordance with the current legislation. During its life cycle, non-profit organizations are required to comply with statutory regulations which define their regular activities. In order to simplify bookkeeping and accounting duties, or to complement vagueness of the law, non-profit organizations can make their own accounting policies. The former are not statutory but are made in accordance with the internal needs of non-profit organizations and represent the specific principles, bases, conventions, rules and practices applied by the entrepreneur while preparing and presenting financial statements. Once adopted, accounting policies should be applied consistently in order to guarantee fair presentation of NO’s liabilities, assets and capital. The departure from the adopted accounting policies is possible when new accounting policies provide better and more realistic picture of the situation within the non-profit organization, or when there has been significant legislative change which the original accounting policies cannot carry out anymore. Despite the large significance of accounting policies and its impact on the work of non-profit organizations, conducted studies have indicated that no special attention on NOs’ accounting policies within Istrian County was given. The main reason for such behaviour is the low level of awareness on the contribution of accounting policies to everyday business events and the fact that there is no legal obligation for their adoption and implementation.
Parallel keywords (Croatian)neprofitne organizacije računovodstvene politike neprofitno računovodstvo Istarska županija
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:127577
CommitterBarbara Dušan