engleski

Accounting Reform in Croatia

This chapter deals with the most important factors and difficulties that influence the accounting reform and harmonization process in Croatia. It analyses the implementation of IFRS and IAS in Croatian accounting practice and judges the degree of accounting development in financial institutions. It provides a global framework for the Croatian corporate income tax system from the point of view of its accounting application and judges the usefulness of traditional and modern costing systems in enterprises in transition and Croatian enterprises as well.

accounting reform, Croatia

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