engleski

Accounting estimates for non current assets held for sale - analysis of large companies in Croatia

Accounting estimates play an important role in preparing and presenting principal financial statements without the quality financial reporting about the financial position and the business performance would not be fully possible. In that sense this paper explores the role of accounting estimates in the area of long term tangible assets held for sale among large companies that apply International financial reporting standards in the Republic of Croatia. The paper identifies the most significant areas of accounting estimates in the field of non-current assets held for sale. Furthermore, analysis of balance sheet structure and financial statements notes has been conducted in order to explore whether large companies in the Republic of Croatia publish all information required by the IFRS 5 – Non-current assets held for sale and discontinued operations.

accounting estimates, notes to the financial statements, IFRS 5, long term tangible assets held for sale

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