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Pregledni rad
https://doi.org/10.15179/ces.22.1.2

Assets Measurement Principles According to Croatian and Polish Accounting Standards

Ivana Mamić Sačer   ORCID icon orcid.org/0000-0001-9125-8637 ; Faculty of Economics and Business, University of Zagreb, Croatia
Beata Zyznarska-Dworczak   ORCID icon orcid.org/0000-0002-0827-2583 ; Poznan University of Economics and Business, Department of Accounting and Financial Audit, Poznan, Poland

Puni tekst: engleski, pdf (613 KB) str. 41-64 preuzimanja: 105* citiraj
APA 6th Edition
Mamić Sačer, I. i Zyznarska-Dworczak, B. (2020). Assets Measurement Principles According to Croatian and Polish Accounting Standards. Croatian Economic Survey, 22 (1), 41-64. https://doi.org/10.15179/ces.22.1.2
MLA 8th Edition
Mamić Sačer, Ivana i Beata Zyznarska-Dworczak. "Assets Measurement Principles According to Croatian and Polish Accounting Standards." Croatian Economic Survey, vol. 22, br. 1, 2020, str. 41-64. https://doi.org/10.15179/ces.22.1.2. Citirano 28.10.2020.
Chicago 17th Edition
Mamić Sačer, Ivana i Beata Zyznarska-Dworczak. "Assets Measurement Principles According to Croatian and Polish Accounting Standards." Croatian Economic Survey 22, br. 1 (2020): 41-64. https://doi.org/10.15179/ces.22.1.2
Harvard
Mamić Sačer, I., i Zyznarska-Dworczak, B. (2020). 'Assets Measurement Principles According to Croatian and Polish Accounting Standards', Croatian Economic Survey, 22(1), str. 41-64. https://doi.org/10.15179/ces.22.1.2
Vancouver
Mamić Sačer I, Zyznarska-Dworczak B. Assets Measurement Principles According to Croatian and Polish Accounting Standards. Croatian Economic Survey [Internet]. 2020 [pristupljeno 28.10.2020.];22(1):41-64. https://doi.org/10.15179/ces.22.1.2
IEEE
I. Mamić Sačer i B. Zyznarska-Dworczak, "Assets Measurement Principles According to Croatian and Polish Accounting Standards", Croatian Economic Survey, vol.22, br. 1, str. 41-64, 2020. [Online]. https://doi.org/10.15179/ces.22.1.2

Sažetak
There are many kinds of international operations, and entities from different countries can operate in different regulatory frameworks. This is why comparative international accounting has become more and more important. There are great efforts made by the EU, the IASB, the FASB, and other institutions in order to achieve comparable financial statements. Still, there are many accounting differences among the countries. The EU member states are restricted by the European Regulation on the application of the IFRS but the regulation of accounting principles for micro, small, and medium sized entities represents the national regulators’ choice. The main goal of the paper is to provide a description of the existing accounting framework and the standard setting process in two European countries: Croatia and Poland. Research methodology is based on a critical analysis of scholarly literature and the comparison of Polish and Croatian Accounting Acts, Polish Accounting Standards and Croatian Financial Reporting Standards, in terms of main accounting principles for assets. The authors test the thesis that the national accounting standard setting process affects the form and content of accounting principles and standards. Therefore, the research focus is related to several accounting areas and the paper investigates accounting principles
for different kinds of assets.

Ključne riječi
accounting principles; accounting standards; financial reporting standards; Croatia; Poland

Hrčak ID: 238932

URI
https://hrcak.srce.hr/238932

Posjeta: 219 *