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undergraduate thesis
Računovodstveni standardi u poljoprivredi
2016. urn:nbn:hr:151:933680
Bubalo, Ante
Josip Juraj Strossmayer University of Osijek
Faculty of Agrobiotechnical Sciences Osijek
Department of Bioeconomics and Rural Development

Cite this document

Bubalo, A. (2016). Računovodstveni standardi u poljoprivredi (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:151:933680

Bubalo, Ante. "Računovodstveni standardi u poljoprivredi." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:151:933680

Bubalo, Ante. "Računovodstveni standardi u poljoprivredi." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, 2016. https://urn.nsk.hr/urn:nbn:hr:151:933680

Bubalo, A. (2016). 'Računovodstveni standardi u poljoprivredi', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, accessed 09 December 2024, https://urn.nsk.hr/urn:nbn:hr:151:933680

Bubalo A. Računovodstveni standardi u poljoprivredi [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek; 2016 [cited 2024 December 09] Available at: https://urn.nsk.hr/urn:nbn:hr:151:933680

A. Bubalo, "Računovodstveni standardi u poljoprivredi", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, Osijek, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:151:933680

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Metadata
TitleRačunovodstveni standardi u poljoprivredi
Title (english)Accounting standards in agriculture
AuthorAnte Bubalo
MentorLjubica Ranogajec (mentor)
Committee memberDarija Kuharić (predsjednik povjerenstva)
Committee memberJadranka Deže (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Agrobiotechnical Sciences Osijek
(Department of Bioeconomics and Rural Development)
Osijek
Defense date and country2016-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		BIOTECHNICAL SCIENCES
Agronomy
Economics
Abstract
Zbog sve veće ekspanzije tržišta raste i potreba za ujednačenim računovodstvenim sustavom. Kako bi se zadovolji potreba za harmonizacijom i ujednačavanjem normi, Europska Komisija kreira i donosi niz sustava za olakšano poslovanje poslovnih subjekata. Jedan od takvih sustave jest FADN, koji je utemeljen 1965. godine a bavi se prikupljanjem knjigovodstvenih podataka određenih poljoprivrednih gospodarstava na godišnjoj osnovi. Osim FADN sustava postoje i Međunarodni Računovodstveni Standardi (MRS-ovi) koji propisuju računovodstvene postupke prezentacije kod financijskih izvještavanja te objavljivanja vezanih uz poljoprivrednu aktivnost. Hrvatski Standardi Financijskog Izvještavanja (HSFI) predstavljaju računovodstvena načela i pravila koja računovodstvena struka koristi pri sastavljanju i prezentiranju financijskih izvještaja.
Abstract (english)
Due to the increasing expansion of the market, there is a certain need for uniform accounting system. In order to meet the needs for harmonization and standardization of norms, European Commission creates and delivers a range of systems to facilitate the needs of business enterprises. One of the systems is FADN, which was founded in 1965 and its task is collecting accounting data of some of the farms on an annual basis. Besides the FADN system, there are the International Accounting Standards (IAS’s) which are prescribing accounting procedures of presentations in financial reporting and disclosure related to agricultural activity. Croatian Financial Reporting Standards (CFRS) represent the accounting principles and rules that the accounting profession are using in the preparation and presentation of the financial reports.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:151:933680
Study programmeTitle: Agriculture; specializations in: Agroeconomics, Plant production, Mechanization, Zootechnique, Horticulture
Course: Agroeconomics
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka agronomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka agronomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Public notezavršni rad
Created on2016-10-11 12:50:00