engleski

A comparison of the accounting specifics of the Republic of Croatia and the Slovak Republic

New trends in an accounting field lead to the international harmonisation of accounting. Despite that, every country has got its own specificity (national regulations and experience of professional practice). Because of that, there is a need for a consideration of international accounting specifics. This paper presents the specifics of accounting in the Slovak Republic and the Republic of Croatia. There are several criteria that have been used for the comparison: legal acts, accounting standards, charts of accounts, tax regulations etc. Authors compare a structure of basic financial statements for Croatian and Slovak profit organisations. Paper presents professional associations in both of the countries, as well. The contribution of this paper is the comparison of the Republic of Croatia as a candidate country and the Slovak Republic as the European Union member state.

harmonization; international accounting specifics; structure of financial statements; Republic of Croatia vs. Slovak Republic

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