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Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz

Author

Listed:
  • Marica Javorovic

    (Javorovic Idžojtic i partneri j.t.d.)

Abstract

Buduæi da se Zakonom o raèunovodstvu (ZOR) ureðuje i regulira raèunovodstvo, svaku suštinsku promjenu koju donese novi Zakon o raèunovodstvu potrebno je uskladiti i primijeniti. Ovaj èlanak upravo objašnjava temeljne promjene u novom Zakonu o raèunovodstvu koji se primjenjuje od 01.sijeènja 2016.godine i to kod tri kljuèna podruèja raèunovodstva: ureðenje raèunovodstvenog procesa, izvještajni zahtjevi i proces izvještavanja te unapreðenje elektronièkog poslovanja. Èlanak ujedno daje i kritièki osvrt na neke odredbe novog Zakona : kod zakonskog odreðenja sadržaja kontnog plana, obvezne revizije GFI koji nisu na kotaciji, propisivanje primjene MSFI za nekonsolidirane financijske izvještaje, obvezno licenciranje knjigovodstvenih servisa, nadležnost Porezne uprave za kontrolu primjene ZOR-a, ne reguliranje raèunovodstvenih pravila društva u likvidaciji, u predsteèaju i steèaju te definiranje svrhe GFI.

Suggested Citation

  • Marica Javorovic, 2015. "Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, vol. 3(1), pages 101-111.
    • Handle: RePEc:eff:journl:v:3:y:2015:i:1:p:101-111
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    More about this item

    Keywords

    Accounting Act; changes in accounting process; reporting process; e-business;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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