Accounting policies are to be applied systematically, consistently and over the long term. When circumstances change, when it is requested by the standards, regulations or the management concludes that some other methods better reflect the status and operations of a company, accounting policies are to be changed.Croatia presently has two systems of the mentioned accounting standards in force which are applied by various entrepreneurs. The standards mainly regulate the same issues, and it is in many ways done in the same way. There are however essential differences among them that define the limits and characterize the two systems. The article presents a summarize dreview of only some of the possible accounting policies of the companies, emphasizing the differences between the big and small or medium-sized ones.
Liquidation of a company is one of the ways of acompany’s termination. A decision on liquidation can be issued also by the members of a company i.e. the shareholders (shareholders’ meeting). During liquidation of a company, the accountant must apply accounting and tax regulations, but also the provisionsof the Companies Act. This article deals with the specificities appearing during the period of liquidation and the liabilities of accounting department with it.
In all the facilities performing business activities within catering industry, the consumptions standards of food, drinks and beverages are mandatory to be established. In this work, the author deals with the regulations regulating the obligation of establishing the norms of consumption, the procedure of doing so, for particular standards of the consumption, purchase costs entries and calculation of the norms accounting with book entries.The examples are based on hotel practices and they have been elaborated in detail, what can serve as a model to the employees from practice for the irneeds.Key
In this article, the author deals with the main requestsof the revised IAS 21 – The Effects in Changes of Foreign Exchange Rates with the emphasis on transactions in foreign currencies. Foreign exchange currencies are presented through several practical examples of book recording the business events created with reference to the purchase monetary and non-monetary assets. With taking corresponding care, the article can be applied also by the companies to have made decisionon accepting former IASs (the non-revised ones).
The account of entrepreneurs’ charges is the basis for establishing a structure of costs and the follow-up of the cost trends as well as a correct calculation resulting in the sales price. That is of exceptional importance for the entrepreneurs of construction industryas typically a balance sheet period and the accounting inclusion of construction industry are not identical. In this paper, the author has been focused on the example of the procedure of calculating a sales price of a work-hour.
Production works request to engage several professions with different views of flows requested by the process of production at one side, and prescribed accounting procedure at the other. A problem arises with accounting follow-up of the process of production. If an accountant requests subordination of the production to accounting recording, that aggravates the work of department heads with production leading. It is difficult to achieve such a harmonized system that both sides are satisfied with a solution, and can be done only by skilled managers. The task of this article is to explain some important issues of material records with business subjects. Their understanding can lead to larger efficiency of accounting practice in domestic economy and simultaneously help those who try to achieve even better control over the production cycle through their computers.
Autor: Mr. sc. Dario DUNKOVIĆ, dipl. oec. i ovl. rač.
In accordance with the regulations of domicile countries, the domestic business subjects can do business abroad, what includes also the performing the operations abroad. The operations can in principle be performed abroad by means of establishing a legal subject, small business or founding a subsidiary.The article deals with commercial, foreign-currency, accounting and tax regulations regulating the operations of the domestic subjects abroad.
Autor: Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
Kao i u prošloj godini tako i u 2007. postoji obveza Financijskoj agenciji predavati statističke izvještaje zarazdoblje siječanj – ožujak, siječanj – lipanj i siječanj – rujan 2007. Statistički izvještaji za prvo tromjesečje ove godine predaju se na jednakim obrascima (poduzetnici na obrascu TSI-POD, neprofitne organizacije na TSI-N, banke i štedionice na TSI-BAN, a društva za osiguranje na TSI-OSRE) kao i prethodne godine.
Sa završetkom financijskih i poreznih izvješća kompletira se dokumentacija radi arhiviranja. Problem čuvanja je troškovne naravi pa je zato bitno znati koliko dugo treba čuvati dokumentaciju. Novi Zakon o računovodstvu (Nar. nov., br. 146/05. - dalje: ZOR) odredio je nove, duže rokove čuvanja dokumentacije na osnovi kojih se obavlja knjiženje, dok je za financijska izvješća ukinuo trajno čuvanje. Više o potankostima u nastavku članka.
The new Catering Activity Act to have become effective on 28 December 2006 prescribes essential characteristics reflecting, among other things, also the operations of associations with performing catering activities. As the former Catering Activity Act did not leave associations a possibility to perform catering activity, this Law corrected that so that a number of entities is extended which can perform catering activity undercertain conditions.
Every auditor will meet with computerized accounting systems, among which some will be very complex. Auditors must understand alternative possibilities and approaches for collecting data on the efficiency of computer data processing and the reliability of the data in computer files. This article deals with computer audit methods which are conceived for purpose of the efficiency of computer processing and computer controls, as well as analysis of the correctness of particular details recorded in the states of accounts.
U veljači 2007. godine IASB je, nakon mnogo godina priprema i rasprava, objavio prijedlog Međunarodnih standarda financijskog izvještavanja za mala i srednje velika poduzeća, kao cjelovite standarde financijskog izvješćivanja, koji bi alternativno punoj rimjeni IFRS-a primjenjivala poduzeća koja ispunjavaju kriterije za mala i srednje velika poduzeća.
The operations at the Revision 600 started as technical text editing of the Revision 500 having been, however, developed shortly afterwards in to the radical reconstruction of the entire text. Almost all the articles of UOP 500 experienced certain changes, although there are comparatively few essential ones. The largest transformations were made in regrouping of particular provisions into more logical wholes, with the introduction of some new terms and in a new clear emphasis of the final and irrevocable liability of the opening and confirming banks to perform settlement in conformity with the letter of credit conditions. The article presents the contents of changes and the start of the application of the New Rules for documentary letters of credit.
At the end of April the time limit expires by which the income taxpayers are obliged to prepare annual accounts of their operations for the year of 2006, and submit them to the Tax Administration Office according to their seat or usual residence place. The income tax statement is submitted on a prescribed PD (income tax) Form.
Autor: Mr. sc. Mirjana MAHOVIĆ KOMLJENOVIĆ, dipl. oec.
A possibility of having the input tax recognized is still a current issue even after nine-year application of the VAT system. It can be said with certainty that the tax is essentially “neutral” for the value added taxpayer, but with it, there should be met and correctly applied several tax rules. At the level of entrepreneurs, the transactions are neutralized due toa possibility of offsetting the liability for VAT at one side and the input tax at the other, and just due to that, the consumption of goods and services of enterprisesis not finally burdened by VAT. However, any invoiced VAT to have come with the incoming invoice cannot be recognized as the input tax in anaccounting period.
Autor: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač.
It is most important to establish all the facts essential for settlement of a tax issue during the tax procedure, in accordance with the principle of material truth, what means that in a tax procedure, a tax body must entirely establish by means of corresponding actions the state of the facts as it is an essential condition for issuing a legal tax document.The General Tax Act prescribes a procedure by means of which one establishes certain rights and liabilities connected with the payment of tax and other public fees.
Foreign entrepreneurs, regardless of their citizenship of Croatia or some other foreign country, when investing into Bosnia and Herzegovina, have certainlya lot of questions connected with tax regulations which are applied in that country. It is important, at the beginning, to know how to register their company, subsidiary or a business unit, and later on, what are the tax liabilities and whether some of the paid taxes can be returned. The citizens in passenger traffic have also certain benefits.
Ovo je treći dio članka u kojem nam stručnjaci iz Austrije obrazlažu oporezivanje prometa PDV-om u EU, a u sklopu priprema za pridruživanjem Hrvatske EU. Prvi dio članka objavljen je u časopisu RRiF, br. 11/06., str. 104. u kojem su dane i biografije autora te pregled objavljenih radova. Drugi dio članka objavljen je u časopisu RRiF, br. 3/07., str. 117. u kojem su dani opći podatci o EU s posebnim naglaskom na važnost Uredbi, Smjernica i Odluka kao mjera Europske zajednice. Primjena VI smjernice o PDV-u.
Autori: Doc. dr. sc. Marian-Raimund WAKOUNIG Mr. sc. Ivica MLADINEO, dipl. oec. Johanes Petar STIPSITS
U ovom je broju časopisa RRiF u rubrici Porezi opširno pisano o priznavanju pretporeza kod trgo vačkih društava i obrtnika dobitaša koji u prometu dobara i usluga kao obveznici PDV-a izdaju račune s oznakom R-1. Kako se temeljna pravila u vezi s priznavanjem pretporeza u pravilu odnose na dohodaše i dobitaše (osim načela blagajne), u ovom će se članku obraditi posebnosti i dati primjeri koji se prvenstveno odnose na obveznike dohodaše koje u sustavu PDV-a prepoznajemo kao obveznike PDV-a koji izdaju račune s oznakom R-2.
Uvod
Uvjeti za priznavanje pretporeza kod obrtnika dohodaša
Ustroj poreznih evidencija za utvrđivanje porezne obveze ili više plaćenog PDV-a kod fizičkih osoba
Specifični primjeri priznavanja pretporeza kod dohodaša
Zaključne napomene
Autor: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač.
Još uvijek postoji određena nejasnoća u primjeni Pravilnika glede evidentiranja u knjigu KEUB gubitaka brašna s osnova tehnološkog manj ka, kala i rasipa. Neka rješenja iznosimo u nastavku članka.
Osnovna svrha privremenog uvoza robe je uporaba strane robe u Republici Hrvatskoj (dalje: RH) koja je namijenjena ponovnom izvozu u nepromijenjenom stanju. Privremeni uvoz će se odobriti samo za robu koja će biti ponovno izvezena u istom stanju u kojem je i privremeno uvezena. Takva se odredba razlikuje od ranije važećeg Carinskog zakona, koji je predviđao i mogućnost privremenog uvoza na oplemenjivanje. Međutim, kada se sa stranom robom namjerava obavljati određena aktivnost odnosno dorada, obrada ili proizvodnja se također odobravaju kroz druge carinske postupke, odnosno postupak unutarnje proizvodnje ili postupak preradbe pod carinskim nadzorom, a ne kroz postupak privremenog uvoza.
Uvod
Konvencija o privremenom uvozu
Carinski zakon i provedbeni propisi
Roba za koju se može odobriti postupak privremenog uvoza
The short age of financial resources for the construction of larger infrastructural facilities in the States whose budgets are insufficient to realize public needs of the citizens leads as a rule to legging such states behind the developed ones. But even in the richer states not only the subjects of a public but also the subjects of the private law are more and more included into the construction of infrastructure. In that respect, the private investors, take over financing and organization too by means of the contracts concluded with the public (State) bodies of the construction, use, maintenance and management of built facilities and after the expiry of contract agreed periods, hand them over to the public bodies for further use.
According to the Pension Insurance Act, the insured man can realize the right of old-age pension when he completes the age of 65 and 15 years of the length of service for retirement, and an insured woman, when she completes the age of 60 and 15 years of the length of service for retirement (Aart.30). However, during the transition period from the year of 1999 to 2007, the old-age pension can be realized under more favourable conditions.The article describes acquiring the right to a more favourable pension in the year of 2007.
Entrepreneurial salary can be paid out only by craftsmen, free enterprises, self-employed persons in agriculture and forestry and other natural persons who are in principle income taxpayers and according to the own wish or by statute, they pay profit tax instead of the income tax. That does not refer also to the persons who realize the income from property and proprietary rights regardless of their payment of the income or the profit tax as they have no possibility to have the possibility of payment entrepreneurial salary.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
The parents of a child with serious developmental disorders have the right to vacations for the care and to the half of full working hours. Although the right of vacations or the right of shorter working hours arise from employment, the rights are realized within the social welfare system. During the time when a parent uses the mentioned rights, he/she realizes the right to be compensated for the wage to be paid out at the account of the Social Welfare Centre. The article elaborates the procedure with the employer when he/she receives the Decision of the Social Welfare Centre.
