prikaz prve stranice dokumenta Accounting policies
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undergraduate thesis
Accounting policies
2016. urn:nbn:hr:192:664760
Paić, Marijela
University of Rijeka
Faculty of Economics and Business

Cite this document

Paić, M. (2016). Accounting policies (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:664760

Paić, Marijela. "Accounting policies." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:192:664760

Paić, Marijela. "Accounting policies." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:192:664760

Paić, M. (2016). 'Accounting policies', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 08 April 2025, https://urn.nsk.hr/urn:nbn:hr:192:664760

Paić M. Accounting policies [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2016 [cited 2025 April 08] Available at: https://urn.nsk.hr/urn:nbn:hr:192:664760

M. Paić, "Accounting policies", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:192:664760

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Metadata
TitleAccounting policies
AuthorMarijela Paić
MentorJosipa Mrša (mentor)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2016-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Accounting policies are the specific principles, rules and procedures implemented by a company's management team and are used to prepare its financial statements. Accounting policies are a set of standards that control companys preparation of financial statements. Accounting policies are used to deal specifically with complicated accounting practices such as depreciation methods, recognition of goodwill, inventory value and the consolidation of financial accounts, preparation of research and... More development costs. During implementation, ie selection and application of accounting policies, an entrepreneur in preparing the financial statements, according to IAS 1 should take account of the three criteria: consistency, offseting od assets and materiality. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors. The standard requires compliance with any specific IFRS applying to a transaction, event or condition, and provides guidance on developing accounting policies for other items that result in relevant and reliable information. Changes in accounting policies and corrections of errors are generally retrospectively accounted for, whereas changes in accounting estimates are generally accounted for on a prospective basis.Accounting Principles are shown on the company called Ericsson Nikola Tesla. Ericsson Nikola Tesla d.d. has prepared these consolidated financial statements as at 31 December 2015 and for the year then ended for the Parent Company, its four active subsidiaries of which two are domiciled in Croatia, one in Bosnia and Hercegovina and one in Kosovo) and two inactive subsidiaries based in Croatia (the Group). There are two types of standards: standards and interpretation issued but not yet effective and also new and amended standards adopted by the Group. The most significant accounting policies are property, plant and equipment, trade and other receivables and share capital because of largest money circulation. Less
Keywords
Languageenglish
URN:NBNurn:nbn:hr:192:664760
Study programmeTitle: Business economics; specializations in: International Business (held in English)
Course: International Business (held in English)
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2017-01-30 10:54:23
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