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Accounting Aspects of Corporate Income Tax System in Croatia and International Accounting Standard 12 (CROSBI ID 492004)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Dimitrić, Mira Accounting Aspects of Corporate Income Tax System in Croatia and International Accounting Standard 12 // Conference Proceedings of International Conference: Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe / Rais, Karel (ur.). Brno: Faculty of Business and Management, Brno University of Technology, 2002. str. 85-90-x

Podaci o odgovornosti

Dimitrić, Mira

engleski

Accounting Aspects of Corporate Income Tax System in Croatia and International Accounting Standard 12

The paper deals with accounting aspects of corporation income tax system as the important implication element of the country economic integration into wider Europe. The income tax system was the part of the whole tax reform that occurred in Croatia during the last few years. Changes in legal regulation are directed to income tax system harmonization with countries of central and eastern Europe and wider Europe. The paper answers the question what are the main characteristics of Croatian corporate income tax system from the point of view of its accounting application. Accounting aspects research the areas of: taxpayer, tax base, tax revenues and tax expenses, tax rate and deferred tax liabilities and assets. It analyses taxable and deductible temporary differences as well as unused tax losses and tax credits if it is probable that they will be realised. All accounting aspects are compared with International Accounting Standard 12 that regulates corporate income tax recognition and reporting and are judged from the point of view of their compatibility with standards requests.

IAS 12; Corporate Income Tax System

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Podaci o prilogu

85-90-x.

2002.

objavljeno

Podaci o matičnoj publikaciji

Conference Proceedings of International Conference: Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe

Rais, Karel

Brno: Faculty of Business and Management, Brno University of Technology

Podaci o skupu

International Conference: Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe

predavanje

06.09.2002-07.09.2002

Brno, Češka Republika

Povezanost rada

Ekonomija