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Accounting Policies of HEP d.d. Zagreb According to International Standards


  • Velimir Lovric

    () (HEP d.d. – APO Ltd .,Croatia)


The desire to meet the EU requirements in terms of accounting has resulted in a larger number of regulations pertaining to financial reporting of business entities in the Republic of Croatia. Although there are numerous regulations, they have to be respected in order to avoid adverse audit qualification. By adopting a new institutional framework for energy sector regulation in the Republic of Croatia, a good environment has been created for application of International Financial Reporting Standards, which are used for regulation of financial reporting within the HEP Group, as well as for the adjustment of accounting principles of HEP d.d. according to International Financial Reporting Standards, which is the subject of this paper.

Suggested Citation

  • Velimir Lovric, 2009. "Accounting Policies of HEP d.d. Zagreb According to International Standards," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 5, pages 639-647.
  • Handle: RePEc:osi:journl:v:5:y:2009:p:639-647

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    HEP d.d.; Accounting policies; International Financial Reporting Standards; International Accounting Standards;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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