302
Views
2
CrossRef citations to date
0
Altmetric
Original Articles

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Croatia

&

References

  • Accounting Act, Official Gazette of the Republic of Croatia, no. 90 (1992).
  • Accounting Act, Official Gazette of the Republic of Croatia, no. 146 (2005).
  • Accounting Act, Official Gazette of the Republic of Croatia, no. 109 (2007).
  • Accounting Act, Official Gazette of the Republic of Croatia, no. 78 (2015).
  • Aljinović Barać, Ž., Šodan, S., & Vuko, T. (2011). Auditors Selection and Companies’ Characteristics-Case of Croatian Capital Market. In K. Afrić Rakitovac, V. Šugar, & V. Bevanda, (Eds.), The 5th International Scientific Conference: Enterpreneurship and Macroeconomic Management: Reflections on the World in Turmoil (pp. 2–22). Pula: Juraj Dobrila University of Pula, Department of Economics and Tourism Dr.Mijo Mirković.
  • Capital Market Act, Official Gazette of the Republic of Croatia, no. 88 (2008).
  • Hrvatski standardi financijskog izvještavanja [Croatian financial reporting standards], Official Gazette of the Republic of Croatia, no. 30 (2008).
  • Hrvatski standardi financijskog izvještavanja [Croatian financial reporting standards], Official Gazette of the Republic of Croatia, no. 86 (2015).
  • Kosi, U., & Valentincic, A. (2013). Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22(1), 117–150. doi: 10.1080/09638180.2012.661938
  • Mamić Sačer, I., Tušek, B., & Žager, L. (2007). Harmonisation of Croatian Accounting System with European Union’s Requests. The International Scientific Journal of Management Information Systems, 50, 3–7.
  • Nobes, C.W. (1983). A judgemental international classification of financial reporting practices. Journal of Business Finance & Accounting, 10, 1–19. doi:10.1111/j.1468-5957.1983.tb00409.x.
  • Odbor za standarde financijskog izvještavanja [OSFI]. (2008). Izvješće o radu Odbora za standarde financijskog izvještavanja za 2007. [2007 Work report of the Croatian Financial Reporting Standards Board]. Retrieved from OSFI-Hrvatska: http://www.osfi.hr/Default.aspx?sid = 97.
  • Odbor za standarde financijskog izvještavanja [OSFI]. (2014). Izvješće o radu Odbora za standarde financijskog izvještavanja za 2013. [2013 Work report of the Croatian Financial Reporting Standards Board]. Retrieved from OSFI-Hrvatska: http://www.osfi.hr/Uploads/1/2/44/263/Izvjesce_o_radu_OSFI_2013.pdf.
  • Odbor za standarde financijskog izvještavanja [OSFI]. (2016). Izvješće o radu Odbora za standarde financijskog izvještavanja za 2015. [2015 Work report of the Croatian Financial Reporting Standards Board]. Retrieved from OSFI-Hrvatska: http://www.osfi.hr/Uploads/1/2/44/309/Izvjesce_o_radu_OSFI_2015.pdf.
  • World Bank. (2007). Croatia - report on the observance of standards and codes (ROSC): accounting and auditing. Washington, DC: World Bank.
  • Žager, K., & Smrekar, N. (2008). Uz prijedlog Hrvatskih standarda financijskog izvještavanja. [With the proposal of the Croatian Financial Reporting Standards]. Financije i porezi, 2, 69-78.
  • Zagreb Stock Exchange, Rules of the Zagreb Stock Exchange. (2016).

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.