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master's thesis
Primjena kreativnog računovodstva u području priznavanja prihoda
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:669558
Sinobad, Mirta Daniela
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Sinobad, M. D. (2019). Primjena kreativnog računovodstva u području priznavanja prihoda (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:669558

Sinobad, Mirta Daniela. "Primjena kreativnog računovodstva u području priznavanja prihoda." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:669558

Sinobad, Mirta Daniela. "Primjena kreativnog računovodstva u području priznavanja prihoda." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:669558

Sinobad, M. D. (2019). 'Primjena kreativnog računovodstva u području priznavanja prihoda', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 06 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:669558

Sinobad MD. Primjena kreativnog računovodstva u području priznavanja prihoda [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 November 06] Available at: https://urn.nsk.hr/urn:nbn:hr:148:669558

M. D. Sinobad, "Primjena kreativnog računovodstva u području priznavanja prihoda", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:669558

Metadata
TitlePrimjena kreativnog računovodstva u području priznavanja prihoda
Title (english)Usage of creative accounting in the sphere of revenue recognition
AuthorMirta Daniela Sinobad
MentorHrvoje Perčević (mentor)
MBZ: 269556
Committee memberDanimir Gulin (predsjednik povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-09-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Financijski izvještaji su glavni izvor informacija o financijskom položaju i uspješnosti poslovanja pojedinog poduzeća. Kreativno računovodstvo predstavlja računovodstvenu praksu, koja može, ali i ne mora slijediti računovodstvena načela i standarde, pri čemu odstupa od osnovne ideje čiji je cilj bio omogućavanje realnog prikaza informacija predočenih u financijskim izvještajima. Pozitivna strana kreativnog računovodstva je korištenje fleksibilnosti unutar računovodstvenih regulatornih okvira, međutim u rukama menadžmenta s tendencijom prijevarnog ponašanja, može poprimiti negativne učinke koji se manifestiraju na prikazu lažnih informacija u financijskim izvještajima. Tehnike kreativnog računovodstva se mijenjaju s promjenama standarda, a oni se pak mijenjaju s ciljem smanjenja računovodstvenih manipulacija. Nerijetko dobronamjerne promjene računovodstvenih standarda rezultiraju otvaranjem novih mogućnosti i prostora za manipulacije u financijskim izvještajima i iskorištavaju „rupe“ u računovodstvenoj regulativi. Cilj ovog rada je obraditi pojam kreativnog računovodstva, prikazati glavne motive za manipuliranje financijskim informacijama, tehnike koje se pritom koriste te mjere kojima bi se praksa kreativnog računovodstva mogla minimizirati.
Abstract (english)
Financial statements are the main source of information about the financial position and performance of the enterprise. Creative accounting can be described as an accounting practice that may or may not follow the accounting standards and principles, whilst deviating from the original idea whose aim was enabling realistic overview of information presented in financial statements. A positive aspect of creative accounting is flexibility within accounting regulatory framework. However, in the hands of irresponsible managers, creative accounting can lead to negative consequences which take place in presenting false information in the financial statements. Creative accounting techniques follow the change of accounting standards, which are modified in order to reduce accounting manipulations. However, it is common in accounting practice that well-meaning changes result in creating new opportunities for accounting mainpulations and usage of „loopholes“ in regulatory framework. The aim of the paper is to present the main motives for financial information manipulation, as well as the most common techniques and emphasise the procedures that have to be taken in order to minimize creative accounting practises.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:669558
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to authenticated users
Terms of useLicence In copyright icon
Created on2019-09-26 20:33:53