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IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS
U: Economic and Social Development (Book of Proceedings). / Omazic, Mislav Ante; Pihir, Igor; Machrafi, Mustapha (ur.). Varaždin: University North; Varazdin Development and Entrepreneurship Agency, 2023. str. 84-90. urn:nbn:hr:227:885149
Bartulović, Marijana; Šuća, Nađa; Vuletić, Filip

Institucijski repozitorij: Repozitorij Sveučilišnog odjela za forenzične znanosti Sveučilišta u Splitu

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Bartulović, M., Šuća, N. i Vuletić, F. (2023). IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS. U M. A. Omazic, (Ur.), I. Pihir, (Ur.), M. Machrafi, (Ur.), Economic and Social Development (Book of Proceedings) (str. 84-90). Varaždin: University North; Varazdin Development and Entrepreneurship Agency. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:227:885149

Bartulović, Marijana, et al. "IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS." Economic and Social Development (Book of Proceedings), Ur. Mislav Ante Omazic, Ur. Igor Pihir, Ur. Mustapha Machrafi, Varaždin: University North; Varazdin Development and Entrepreneurship Agency, 2023, str. 84-90. https://urn.nsk.hr/urn:nbn:hr:227:885149

Bartulović, Marijana, Nađa Šuća i Filip Vuletić. "IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS." U Economic and Social Development (Book of Proceedings), 84-90. Varaždin: University North; Varazdin Development and Entrepreneurship Agency, 2023. Citirano 27.11.2024.. https://urn.nsk.hr/urn:nbn:hr:227:885149

Bartulović, M., Šuća, N. i Vuletić, F. (2023) 'IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS', u Omazic, M. A. (ur.), Pihir, I. (ur.), Machrafi, M. (ur.), Economic and Social Development (Book of Proceedings), Varaždin: University North; Varazdin Development and Entrepreneurship Agency, str. 84-90. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:227:885149 (Datum pristupa: 27.11.2024.)

Bartulović M, Šuća N, Vuletić F. IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS. U: M. A. Omazic, ur., I. Pihir, ur., M. Machrafi, ur. Economic and Social Development (Book of Proceedings). Varaždin: University North; Varazdin Development and Entrepreneurship Agency; 2023. Str. 84-90. [pristupljeno 27.11.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:885149

M. Bartulović, N. Šuća i F. Vuletić, "IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS", Economic and Social Development (Book of Proceedings), M. A. Omazic, I. Pihir i M. Machrafi, Ur. Varaždin: University North; Varazdin Development and Entrepreneurship Agency, 2023. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:227:885149 [Citirano: 27.11.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:227:885149
Podaci o radu
Naslov (engleski)IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS
AutorMarijana Bartulović
AutorNađa Šuća
AutorFilip Vuletić
UrednikMislav Ante Omazic
UrednikIgor Pihir
UrednikMustapha Machrafi
Autorova ustanovaSveučilište u Splitu
Sveučilišni odjel za forenzične znanosti
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
Provisions, as a separate item in the financial statements, have an effect on the balance sheet and the profit and loss account and are also published in the notes to the financial statements. The special and significant characteristic of provisions is that they are determined by the company's management, which means that they are subject to assessment. In this sense, there is a great risk and the possibility of manipulation with this position of financial statements in order to achieve the desired financial result. The aim of this work is to determine the practices of reporting provisions on a sample of Croatian companies with a special emphasis on determining and identifying practices in the recognition and measurement of provisions in financial statements in the period before the COVID pandemic and during the pandemic period. Research was conducted on a sample of 53 companies listed on Zagreb Stock Exchange in period 2016-2021. The main goal of the research is to determine whether companies increase or decrease provisions in periods of crisis as well as to analyze impact of provisions on financial result in period before crisis and in crisis period.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaEconomic and Social Development (Book of Proceedings)
Brojčani podacistr. 84-90
p-ISSN1849-7535
URN:NBNurn:nbn:hr:227:885149
Datum objave publikacije2023
SkupNaziv: 99th International Scientific Conference on Economic and Social Development
Lokacija: Plitvička jezera, Hrvatska
Datum početka: 2023-09-15
Datum završetka: 2023-09-16
Vrsta izlaganja: Predavanje
Vrsta resursaTekst
IzdavačVaraždin: University North; Varazdin Development and Entrepreneurship Agency
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2024-07-08 10:24:28