Računovodstvo, revizija i financije

Računovodstvo, revizija i financije


Izborna odluka - uvodnik

rrif - 11.2007, str. 11

The new Accounting Act has been adopted

rrif - 11.2007, str. 13
The new Accounting Act has been adopted


rrif - 11.2007, str. 17
The real status of assets and liabilities is to be listed by the end of the year, where by the existing book values are to be reduced to the real position determined according to the listing. The annual listingof assets and liabilities is a part of the process of pre-fi nal operations and therefore obligatory. The annual listing of assets and liabilities is regulated by the Art. 13. of the Accounting Act and the General Tax Act. The goal of the listing is to determine the true status of assets and liabilities presented in the financial reports of the entrepreneur.


rrif - 11.2007, str. 26
The accountants and finance managers have to deal with a hard period of final preparations for drawing up of annual financial reports. This includes the organisation and annual listing of assets and liabilities in order to check its truthfulness and to see whether the records show the book statement or the real statement of facts which are listed. Accordingly, the estimate can be properly carried out in order to present material and legal facts in the balance sheet, i.e. in the profit and loss account and render them as at the balance sheet date. The article explains the procedures of annual listing.


rrif - 11.2007, str. 29
One of the main accounting principles resulting from the accounting standards defines the recording of assets according to the fair value. The presentation of assets according to the fair value causes increase or decrease of the asset value, i.e. increase of expenditures or income. The expenditures arising from the fair value of the assets are not always tax deductible. The article describes how to act upon reducing the receivables to the fair value, i.e. how to record the value adjustment and write-off of receivables from the buyers as well as the tax position of such value adjustments.


rrif - 11.2007, str. 37
In some companies intangible assets make up a considerable part of the balance assets, due to the type of business operations of these companies. In today’s world it is difficult to imagine a company or other business entities which do not use some forms of intangible assets in their business operations. The question is only how they are entered in the business records and how are used forms of intangible assets in the financial reports of these companies presented.This article deals with accounting and tax issues of intangible assets which are a constituent part of everyday business operations of a company.


rrif - 11.2007, str. 49
The issue of reducing the storing costs of final products and commodities is an interesting topic for each entrepreneur because the products and commodities are brought up to the final consumer without the need to organise their own retail outlets. The topic arises interest of commission agents too since cash is not engaged until the sales process itself. The commission agents work on commission. The article is about the procedures with goods according to the contract on commission sales.


rrif - 11.2007, str. 56
The importance of the (business) accounting information has become essential for decision making as a result of great changes in the business environment of companies, which have recently occurred. The article analyses a contemporary accounting method of estimating the strategic success of business operations, by the author called the system of balanced scorecard (BSC). The most important characteristic of this method is the fact that it includes a non-financial (non-accounting) measuring of business success too, which has been explained on the example of a company from Slovenia.


rrif - 11.2007, str. 61
Controlling is carried out by controllers in the extremely demanding surroundings. On one side the administration requires specific information and on the other side the controllers have to recognise the seneeds, explain the business reality and provide estimates and forecasts of the future trends.In order to meet such demands a controller mustbe well-educated, tactful and above all patient. The article describes these and other tasks and characteristics of a controller.

Modern Controlling with Analytical Applications

rrif - 11.2007, str. 66
Kontroling kao struka glavni je pokretač uspona poslovne uspješnosti i razvoja softverskih rješenja. Najnovije aplikacije te vrste su integrirana rješenja za kontroling i potporu menadžmentu, pod zajedničkim nazivom Corporate Performance Management (CPM). Integracija sustava u cjelovito rješenje donosi korist tvrtkama. Pojednostavljena je potpora IT-a, pa zbog toga podatke treba prenositi samo jedanput, a olakšano je licenciranje, održavanje i dalji razvoj. S druge strane, integrirani proizvodi olakšavaju rad kontrolerima. Primjerice, potrebno je samo jedanput izgraditi modele, strukture i procese, a oni se dalje koriste za budžetiranje, financijsko planiranje, konsolidaciju i sl. Primjeri sinergije korisni kod integriranih pristupa zajednički su kontni planovi ili valutni obračun koji se samo jedanput definirao, uključujući održavanje podataka o tečaju. Integrirana rješenja dodatno smanjuju složenost. Primjerice, ako olakšava rad tvrtki kćeri, kada je potrebno instalirati i naučiti samo jedan sustav za koordinaciju sa središnjicom. Olakšane su također uredbe sigurnosti, pristup sustavu i ovlaštenja. Više o toj problematici pročitajte u nastavku članka.
  1. Analitičke aplikacije usmjerene na procese
  2. Prednosti analitičkih aplikacija usmjerenih na proces
  3. Budžetiranje i forecasting
  4. Financijsko planiranje
  5. Activity Based Costing (ABC)
  6. Analiza profitabilnosti
  7. Konsolidacija
  8. Menadžment izvješćivanja
  9. Zaključak


rrif - 11.2007, str. 71
LOANING AND FIXED-TERM DEPOSITING (WORKSHOP OF NON-PROFIT ACCOUNTING) Non-profit organisations may give to their employees a loan, where by it should be taken into account whether interests have to be paid and at which interest rate.From a book-keeping point of view the income of the accounting period is to be recorded only for the part of the calculated interests which refer to the current accounting period and which have been collected. If the collection of a part of receivables for loan has become disputable, its value adjustment can not be recorded as expenditure. It becomes expenditure in the moment of its write-off.


rrif - 11.2007, str. 72
As the end of the business year is coming closer we remind the employers on their obligation of drawing up the final calculation report of income tax and surtax from salaries paid in 2007. This obligation refers only to salaries of the employees who were employed and worked for the entire year – tax term and did not change residence in towns and municipalities which stipulated tax payment and whose salaries were not regularly (every month) paid. However, the employer may draw up the final calculation report of taxes and surtaxes from salaries even if the salaries were regularly paid butto unequal amounts, which also contributed to the higher tax liabilities, as well as in the cases when anemployee wants to refund the tax on the grounds of the paid insurance premiums and does not want to submit a tax report due to the obligation of filing all the realised income. The author of the text writes about the obligations, reasons and way of drawing up the final calculation reports of taxes from salaries.

Debates in the Committee for International Accounting Standards

rrif - 11.2007, str. 81
Debates in the Committee for International Accounting Standards


rrif - 11.2007, str. 82
At the beginning of the year of 2008 (1 January) the new Act on Obligatory Relations is to be applied in its entirety, which means together with the provisionson the contractual and default interests, the application of which was postponed, as opposed to all the other legal provisions, including some on interests, which have been applied since 1 January 2006. The article presents, elaborates and explains the new legal provisions on interests and draws attention to various situations of the transitional period and possible controversies referring to the new legal provisions.


rrif - 11.2007, str. 96
The banking sector as well as other sectors in the contemporary business environment are exposed to a powerful competition and demands for a constant improvement of products and services. The pressure is even stronger if we keep in mind that through its activities the banking sector is expected to initiate and direct development of other sectors and to ensure development of economy as a whole. The result of this is the fact that the bank management gives a great significance to the construction and development of the planning system. This article deals with the specific features of the planning process within banks.

Foreign Currency Residentiality and Cash Transactions

rrif - 11.2007, str. 101
Upon realisation of payment transactions with foreign countries, banks and their clients are often faced with a dilemma whether according to the Croatian foreign currency system a client should open are sident or non-resident account and in which way, where by according to the determined foreign currency status the client is obliged to make payment transactions abroad. The foreign currency and tax enactments, which have to be observed in correlation, stipulate what can be paid in kunas and what in a foreign currency between residents or between foreign currency residents and non-residents.


rrif - 11.2007, str. 107
Determination of the foreign currency Residentiality for the natural persons with residence abroad is important in order to define the system of payment. Foreign residents can in some cases be our foreign currency residents and in other cases foreign currency nonresidents. Due to such circumstances they have certain rights but also some limitations. The term natural person in this text does not include diplomats nor consulate representatives fromforeign countries or their family members.


rrif - 11.2007, str. 110
The contemporary tax systems mostly comprise three parts: taxation of income, taxation of turnover and taxation of assets. Accordingly, all the contemporary tax types, of which there are a few dozen, can in view of their specific features be classified into one of the above stated taxation forms. One of the contemporary taxation systems is the system of assets taxation. From the historical point of view it is the oldest one. Therefore, many would like to cancel it, whereas in Croatia there are requirements to strengthen its role and get its glory back. While in the past centuries asset taxes represented the main tax income of the state, today they lag far behind the income and turnover taxes according to their lucrativeness. This article explains the nature of such income in order to be able to make objective estimates taking into consideration the current affairs.


rrif - 11.2007, str. 115
In order to be able to finance all the public expenditures every state stipulates in its laws which taxes are to be paid, who is to pay them and the way and terms of their payment. The difference between the obligatory tax, i.e. the tax that should have been paid according to the law and the tax which has been collected is defined as a tax gap. Payment of taxes is the basic principle of the fair competition.


rrif - 11.2007, str. 118
As it is already known, the Act on Profit Tax has been amended since 1 January 2007. This Act does not include incentives any more, i.e. the tax benefits for research and development activities. Therefore, the expenses for research and development, which until then had a special status upon determination of the tax base, do not have this status any more. A specific problem is the discontinuity of tax benefits for research and development due to the fact that the Act on Profit Tax came into force on 1 January 2007 and the Science and University Education Acton 15 May 2007. This article observes a new way of stimulating research and development activities, which is now stipulated by a specific act.


rrif - 11.2007, str. 121
The article deals with the procedures referring to the placing grape and fruit wines on sale on the market of the Republic of Croatia, marking of wines with record stamps or ribbons, exports and imports, import of wine for one’s own needs, files and records the wine producers have to make and wine taxation with a special tax on alcoholic drinks.The article comprises the examples of calculation of customs and tax duties upon wine importing and shows the significance of determining the origin of goods aimed at application of specific custom duty rates and obtaining the quality certificate issued by the corresponding institution in the producing (exporting) country. If the goods do not originate from the EU they must have the quality certificate issued by the Croatian Institute for Wine Growing and Wine Production.

RriF-ovi porezni savjeti

rrif - 11.2007, str. 130
Pitanja i odgovori
    Naknade za bolovanje
  • Doprinosi za obvezna osiguranja
  • Porez na dohodak
  • Porez na dodanu vrijednost
  • Devizno poslovanje


rrif - 11.2007, str. 134
After many years the system has again introduced the possibility for natural persons to have a small business as a part-time activity or cottage industry. One of the basic conditions for conducting such activities is the fact that they can be carried out by personal work only. Although there are some dilemmas referring to the realisation and introduction of the above stated activities in the tax system, the article provides the complete review of the conditions for conducting the above mentioned activities, the list of jobs, which this provision refers to as well as tax liabilities and liabilities of payment of obligatory contributions.


rrif - 11.2007, str. 141
The new Act decentralises issuing of permits or papers for construction and use of buildings as wellas other operations, where by these activities will be performed by the administrative bodies in large towns and in county residence towns and by the county administrative bodies in other regions. There are also some changes referring to the entries of buildings in land registers and recording these in the cadastral books as well as the possibilities of obtaining permits for performance of activities according to the special act on buildings(minimum technical conditions) within the above stated Act. Since the Act on Physical Planning and Construction has already come into effect, the article explains certain changes and differences in relation to the legal provisions so far, which referred to the administrative issues of physical planning and construction.


rrif - 11.2007, str. 147
Caterers rendering their catering services in avan, under a tent, on the benches and alike, i.e. providing simple catering services in single-service facilities need to adjust their business operations to the provisions of the new Rulebook. This includes obtaining the paper on minimum operational conditions. The obligation of compliance to the provisionof the new Rulebook refers to other catering facilities too. Depending on the type of the catering facilities the deadline is 2-5 years respectively. The deadline for single-service facilities expires on 16 November 2007.


rrif - 11.2007, str. 150
In the professional work it is very common torent employees to another employer, especially if the employer does not need his/her services for a short or longer time. In this case the work of the rented employee is invoiced to the beneficiary without any changes in the employment status (contracton employment remains formally the same). However, it undergoes some changes referring to the fact that the employee does not perform working activities for his/her employer according to his/her instructions in accordance with the nature and kindof work. This calls into question one of the most important elements of employment.

Radni sporovi - sudska praksa

rrif - 11.2007, str. 155
Pri sklapanju ugovora o radu može se ugovoriti probni rad, koji ne smije trajati duže od šest mjeseci. Tako glasi odredba čl. 31. Zakona o radu (proč. tekst). Probni rad, dakle, može trajati i kraće od 6 mjeseci, a određuje se prema okolnostima i specifičnosti radnoga mjesta.

Probni rad može se ugovoriti samo pri zasnivanju radnog odnosa, ali ne i tijekom trajanja radnog odnosa pri sklapanju izmijenjenoga ugovora o radu. O tome pročitajte u odluci Županijskoga suda u Varaždinu.

Raskidni uvjet kao institut obveznoga prava ne bi bio u skladu s naravi ugovora o radu, a s obzirom na to da postoje i drugi instrumenti i načini prestanka ugovora o radu predviđeni Zakonom o radu, prije svega otkaz ugovora.

Vrhovni sud RH ipak dopušta da se raskidni uvjet unese i u ugovor o radu u slučaju kada se sklapa s radnikom koji treba položiti odgovarajući ispit, pa ako ga ne položi u ugovorenom roku, da ugovor o radu prestaje samim neispunjenjem uvjeta i prema tome poslodavac ne treba otkazati ugovor da bi isti prestao.

Za prestanak ugovora o radu navršenjem 65 godina života i 20 godina staža osiguranja potrebno je da se oba uvjeta ispune kumulativno. To znači da nije dovoljno da radnik (radnica) ima 40 godina staža osiguranja, ako još nije navršio (la) 65 godina života. O tome odluka Županijskog suda u Varaždinu.

O svemu tome pišemo u nastavku.


rrif - 11.2007, str. 156
The new Rulebook on Rights, Conditions and Use of Health Care Abroad has been issued. The Rulebook determines what the employer is to do when sending an employee for work, professional training, education or a business trip abroad and what is to be done by the insured persons, craftsmen and employees working in similar branches as well as the insured persons who are on a private trip in a foreign country, all these aimed at the use of health care abroad. The Rulebook defines how and under what conditions the right on a health care abroad can be realised.

Management Boards VS. Supervisory Board

rrif - 11.2007, str. 159
Management Boards VS. Supervisory Board

New Amendments to the Companies Act

rrif - 11.2007, str. 162
New Amendments to the Companies Act


rrif - 11.2007, str. 165
(WORKSHOP OF BUDGET ACCOUNTING) Upon purchase, repair or rental of tangible assets the budget beneficiaries are obliged to follow the regulations of the Act on Public Purchase. After that it is necessary to adhere to the budget realisation according to the positions of income and expenditures. The article presents the accounting procedures with transactions referring to the rental of non-financial assets by budget beneficiaries.

Receipts by natural persons for election organization

rrif - 11.2007, str. 166
Receipts by natural persons for election organization

Budget classifications and their application

rrif - 11.2007, str. 172
Budget classifications and their application

Legal protection upon public procurement

rrif - 11.2007, str. 177
Legal protection upon public procurement

Volunteering according to Volunteerism Act

rrif - 11.2007, str. 185
Volunteering according to Volunteerism Act

Godišnja skupština Udruge "Hrvatski računovođa"

rrif - 11.2007, str. 192
Godišnja izborna skupština Udruge "Hrvatski računovođa"
    Izvješće o radu Udruge i njezinih tijela
  • Izbor novog vodstva Udruge
  • Prijedlog Plana rada i Financijskog plana Udruge za 2007/2008. godinu
  • Obavijesti o novostima na području računovodstva i poreznih propisa

Novi propisi

rrif - 11.2007, str. 194

Stručne obavijesti

rrif - 11.2007, str. 196
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