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Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz

Author

Listed:
  • Marica Javorovic

    (Javorović Idžojtić i partneri j.t.d.)

Abstract

Budući da se Zakonom o računovodstvu (ZOR) uređuje i regulira računovodstvo, svaku suštinsku promjenu koju donese novi Zakon o računovodstvu potrebno je uskladiti i primijeniti. Ovaj članak upravo objašnjava temeljne promjene u novom Zakonu o računovodstvu koji se primjenjuje od 01.siječnja 2016.godine i to kod tri ključna područja računovodstva: uređenje računovodstvenog procesa, izvještajni zahtjevi i proces izvještavanja te unapređenje elektroničkog poslovanja. Članak ujedno daje i kritički osvrt na neke odredbe novog Zakona : kod zakonskog određenja 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 računovodstvenih pravila društva u likvidaciji, u predstečaju i stečaju te definiranje svrhe GFI.

Suggested Citation

  • Marica Javorovic, 2015. "Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz," Effectus - Working Paper Series 0003, Effectus - University College for Law and Finance.
    • Handle: RePEc:eff:wpaper:0003
    as

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    More about this item

    Keywords

    Zakon o računovodstvu; promjene računovodstvenog procesa; proces izvještavanja; elektroničko poslovanje;
    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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