engleski

Do Croatian quoted companies satisfy IFRS disclosure requirements of accounting estimates for investment property?

Accounting estimates occur because a large number of items in financial statements cannot be measured precisely but can only be estimated. They represent an important part of financial statements and should not reduce the reliability of information about companies’ financial health and efficiency. Significant accounting estimates are disclosed in the notes to the financial statements. The aim of the paper is to identify whether Croatian quoted companies disclose all information about accounting estimates related to the Investment property, as required by IAS 40. The research includes 132 quoted companies in Croatia that apply IFRSs. The results point out that quoted companies in Croatia do not disclose all the required information about accounting estimates.

accounting estimates; investment property; disclosure requirements; IFRSs; quoted companies; Croatia

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