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Pregledni rad
https://doi.org/10.22598/iele.2019.6.2.6

CROATIAN AND GERMAN ACCOUNTING – A GUIDING OVERVIEW OF REGULATIONS AGAINST THE BACKGROUND OF THE ACCOUNTING DIRECTIVE 2013/34/EU

Ivana Mamić Sačer   ORCID icon orcid.org/0000-0001-9125-8637 ; University of Zagreb Faculty of Economics & Business, Zagreb, Croatia
Gunther Meeh-Bunse ; Hochschule Osnabrück, Lingen Campus, Lingen, Germany
Katja Luer ; Hochschule Osnabrück, Lingen Campus, Lingen, Germany

Puni tekst: engleski, pdf (702 KB) str. 116-133 preuzimanja: 107* citiraj
APA 6th Edition
Mamić Sačer, I., Meeh-Bunse, G. i Luer, K. (2019). CROATIAN AND GERMAN ACCOUNTING – A GUIDING OVERVIEW OF REGULATIONS AGAINST THE BACKGROUND OF THE ACCOUNTING DIRECTIVE 2013/34/EU. InterEULawEast, 6 (2), 116-133. https://doi.org/10.22598/iele.2019.6.2.6
MLA 8th Edition
Mamić Sačer, Ivana, et al. "CROATIAN AND GERMAN ACCOUNTING – A GUIDING OVERVIEW OF REGULATIONS AGAINST THE BACKGROUND OF THE ACCOUNTING DIRECTIVE 2013/34/EU." InterEULawEast, vol. 6, br. 2, 2019, str. 116-133. https://doi.org/10.22598/iele.2019.6.2.6. Citirano 20.10.2020.
Chicago 17th Edition
Mamić Sačer, Ivana, Gunther Meeh-Bunse i Katja Luer. "CROATIAN AND GERMAN ACCOUNTING – A GUIDING OVERVIEW OF REGULATIONS AGAINST THE BACKGROUND OF THE ACCOUNTING DIRECTIVE 2013/34/EU." InterEULawEast 6, br. 2 (2019): 116-133. https://doi.org/10.22598/iele.2019.6.2.6
Harvard
Mamić Sačer, I., Meeh-Bunse, G., i Luer, K. (2019). 'CROATIAN AND GERMAN ACCOUNTING – A GUIDING OVERVIEW OF REGULATIONS AGAINST THE BACKGROUND OF THE ACCOUNTING DIRECTIVE 2013/34/EU', InterEULawEast, 6(2), str. 116-133. https://doi.org/10.22598/iele.2019.6.2.6
Vancouver
Mamić Sačer I, Meeh-Bunse G, Luer K. CROATIAN AND GERMAN ACCOUNTING – A GUIDING OVERVIEW OF REGULATIONS AGAINST THE BACKGROUND OF THE ACCOUNTING DIRECTIVE 2013/34/EU. InterEULawEast [Internet]. 2019 [pristupljeno 20.10.2020.];6(2):116-133. https://doi.org/10.22598/iele.2019.6.2.6
IEEE
I. Mamić Sačer, G. Meeh-Bunse i K. Luer, "CROATIAN AND GERMAN ACCOUNTING – A GUIDING OVERVIEW OF REGULATIONS AGAINST THE BACKGROUND OF THE ACCOUNTING DIRECTIVE 2013/34/EU", InterEULawEast, vol.6, br. 2, str. 116-133, 2019. [Online]. https://doi.org/10.22598/iele.2019.6.2.6

Sažetak
The Accounting Directive 2013/34/EU has impacted all the EU Member States due to their obligation to transpose it into the national legal acts. The paper deals with the Croatian and German regulations against the Accounting Directive. Since the Directive offers several alternatives for which national regulators should decide what to include in the legal framework, there are certain differences among the EU Member states. The goal of the paper is to analyze the case of Croatian and German accounting in the light of regulations and standards. The selected countries are important strategic and trading partners and the number of subsidiaries in Croatia formed by German entities increases. The methodology includes the analysis of accounting legal framework in the observed countries in the light of the Accounting Directive implementation, the role of Companies act and the financial reporting standards in prescribing accounting principles and the interrelation between financial and tax accounting. Although both countries have implemented the Directive, our research results indicate that there is a difference between the accounting systems. German accounting principles are defined through the German Companies Act whereas the
Croatian Accounting Act represents the top act in charge of accounting in Croatia supplemented with the CFRS and IFRS. As a consequence, the difference is also found in the interdependence between financial and tax accounting. However, there are some similarities indicated, as the commercial balance sheet should be adjusted for the purpose of taxation in both countries.

Ključne riječi
accounting act; accounting directive; companies act; Croatia; Germany

Hrčak ID: 232509

URI
https://hrcak.srce.hr/232509

Posjeta: 235 *