Questioning Financial Indicators of Civil Society Development (CROSBI ID 48801)
Prilog u knjizi | izvorni znanstveni rad
Podaci o odgovornosti
Vašiček, Davor ; Mance, Davor
engleski
Questioning Financial Indicators of Civil Society Development
Until the introduction of the full accrual accounting concept in 2008, the system of governmental and private non-profit organizations in Croatia was very inconsistent, but, nevertheless, withstood for a long number of years. Most of the changes were brought in for the purpose of adjusting our legislative regulations to the Acquis Communautaire. The Croatian accession to the European Union was used to implement reforms in various sectors, and also in the accounting for non-profit organizations. On January 1ST, 2008, a new accounting system was introduced, based on the application of the full accrual concept of revenues and expenses. As a result, the divergence of accounting systems for governmental and private non-profit organizations was significantly reduced. The reform results suggest that it is justified and reasonable, for all non- profit organization groups, to apply the same internationally comparable and acceptable rules of measurement and evaluation, recognition, and economic classification of revenues and expenses.
financial indicators, accrual accounting, civil society
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o prilogu
245-256.
objavljeno
Podaci o knjizi
EUROPEAN ADMINISTRATIVE SPACE - BALKAN REALITIES
Matei, Lucica ; Vašiček, Davor ; Kaštelan Mrak, Marija
Bukurešt: Editura Economică
2011.
978-973-709-552-7