Računovodstvo, revizija i financije

Računovodstvo, revizija i financije


Polugodišnje obveze trgovačkih društava za izvješćivanje i plaćanje poreza i drugih pristojbi tijekom godine

rrif - 7.2007, str. 13
Various regulations establish the obligation of companies to prepare partial, summarized or full financial and other reports for the needs of statistics, control, information and the monitoring of economic trends. Such reports are prepared in conformity with the regulations, referring, as a rule, to the International Accounting Standards (IASs) respectively to the International Financial Reporting Standards (IFRSs) or in conformity with accounting regulations. In the article, the author deals with detailed information on prescribed financial statements, as wellas with the need and the possibilities of preparing the reports for the needs of the management of companies.

Plaćanje boravišne pristojbe ovisno o poreznom položaju iznajmljivača

rrif - 7.2007, str. 19
Payment of Tourist Tax dependent on Tax Position of People to Let Rooms

Financijsko izvješćivanje za međuobračunsko razdoblje od I. do VI. 2007.

rrif - 7.2007, str. 21
Entrepreneurs are obliged to submit semi-annual statistical report on the form of TSI-POD, the component parts of which are Profit and Loss Account for the Period from 1 January to 30 June and the Balance Sheet as of 30 June. TSI-POD is to be submitted to Financial Agency by 20 July 2007, at the latest. Financial Statements are prepared also for the needs of the members of a company’s management respectively of the shareholders’ meeting and supervisory bodies. One relies with it on the implementation of the IAS 34 – Interim Financial Reporting during a year which proposes to prepare the reports at least for the first half of a year. For the purpose of an honest reporting it is necessary to have reliable and truthful accounting databased on really existing business events. The article deals with the examples of the events from business practice – explaining them from accounting and taxpoint of view, where by one should refer also to some attitudes of the Ministry of Finance.

Statistički izvještaji za razdoblje siječanj – lipanj 2007.

rrif - 7.2007, str. 27
Quarterly statistical report on entrepreneurs’ operations, including banks, savings-banks and insurance companies, and on the operations of non-profit organizations has been implemented during the four-year Program of the Statistical Activities of the Republic of Croatia for the years from 2004 to 2007,and annual implementation plan of the statistical activities of the Republic of Croatia for the year of 2007 that the obliged persons prepare their reports and submit them on corresponding forms as follows: entrepreneurs of all sizes of operations (except banks, savings banks and insurance companies) on the form of TSI-POD, the banks and savings banks on the form of TSI-BAN, the insurance companies on the form of TSI-OS-RE and non-profit organizationson the form of TSI-N.The article describes the procedure of preparing particular statistical reports.

Razgraničenje osnovnog stada od uzgoja za tržište

rrif - 7.2007, str. 32
The companies dealing with agricultural production, as well as other companies, are obliged in conformity with the Accounting Act to apply the International Financial Reporting Standards if, according to the criteria of that Law they are big companies or if their securities have been quoted in the stock exchange, or if they themselves made a decision on the application of the IFRS. The other, small and medium-sized companies, which have not made such adecision can further apply the International Accounting Standards to have been applied till 1 January 2006. Those companies can not apply the IAS 41.The article deals with the application of the IAS 41 at the example of a pigbreeding farm that can be applied only by the companies which according to the provisions of the Accounting act, or according to their own decision, apply the IFRSs.

Računovodstvo upravljanja suvlasničkim dijelovima stambene zgrade

rrif - 7.2007, str. 37
The obligation and method of the maintenance of the jointly owned parts of a residential building have been regulated by means of the Law on Property and Other Proprietary Rights and the Decree on the Maintenance of Buildings, as well as other implementation regulations. The replies to the questions on the joint-owners’ obligations and the manager of a building, and on the method to follow up the in flow and outflow of the resources of joint reserves by means of bookkeeping are dealt with in the contents of the article.

Primjeri izvještaja o upravljanju stambenim zgradama

rrif - 7.2007, str. 44
In the absence of a statutory regulation of the way of submitting reports on the status quo of the resources of a joint–owned reserve, the managers have found, during years, a corresponding form of reporting by means of which they inform the joint-owners and the authorized representative of residential buildings regularly. The most acceptable form was shown to be the keeping of a single-entry books as such reports are simpler and more comprehensible to the joint-owners. During time, it appeared also that besides pure bookkeeping data the users of the services request in the reports from the manager of residential buildings also some technical data, as well as other information which represent, together with other information and bookkeeping data, the total picture on momentary state of a residential building.The article presents the most often used models of reporting which enable the managers to offer, besides the possibility of combining the particular elements of reports, also the realistic and high-quality information to the users.

Povrat predujma i naknada osiguravajućeg društva

rrif - 7.2007, str. 48
Return of Advance and Compensations of Insurance Company

Polugodišnji izvještaji neprofitnih organizacija za 2007.

rrif - 7.2007, str. 50
Semi Annual Reports of Non-Profit Organizations for the year of 2007

Regres za godišnji odmor u 2007. godini

rrif - 7.2007, str. 63
The right of employees to a compensation for holidays, the holiday cash grant has been regulated in collective agreements, labour regulations, employment contracts or decision of the employers or of competent authorities.When the right to the holiday cash grant is established, only then the provisions of the Income Tax Regulations can be applied to establish which part of the amount is to be paid out based on that, which is not subject to taxation. The Income Tax Regulations define the total amounts i.e. the values to be granted free of tax to an employee in a year, and on which opportunity they will be granted, what depends on the provisions of collective contracts, labour regulations, employment contract or on the decisions of the employer or competent authorities.

Statističko istraživanje na području plaća i materijalnih prava radnika u 2007. (obrazac SPL i TMP)

rrif - 7.2007, str. 69
One of the essential domains of statistical researchas foreseen by the annual program is a statistical research dealing with paid out wages and salaries and employees’ material rights. The research is implemented by Financial Agency according to the Instructions on the Implementing of a Part of the Program of Statistical Research of the Republic of Croatia, referring to wages and salaries. The articleis to remind that the employers – the legal persons which are further obliged to prepare the Statistical Report on Paid-out Wages on the forms of SPL, and the Statistical Report on paid out material rights of the employees on the form of TMP.

Revidiranje mjerenja i objavljivanja fer vrijednosti (I. dio)

rrif - 7.2007, str. 73
With establishing the value of assets, the International Financial Reporting Standards ever more request the application of the fair value rules.The article deals with the issues of the definition of the fair value, the audit of the fair value, the criteria of the audit of fair value and the issues with which the auditors can be confronted in the procedure of an audit of the elements of financial statements measuredand performed at a fair value.In this (first) part of the article, the author deals with the definition and the audit of a fair value of one part of a company’s assets.

Konceptualni okvir standarda i predočavanje financijskih izvješća

rrif - 7.2007, str. 78
Conceptual Frame of Standards and Presenting Financial Statements

Komentar pravila za dokumentarne akreditive UCP 600

rrif - 7.2007, str. 80
With coding activity of the International Chamber of Commerce of Paris, the Unique Rules for Documentary Letters of Credit are the widest accepted rules by the International Business Community. A documentary letter of credit, being a payment and payment security instrument, represents a framework of the international sales of goods and services. In this article, we elaborate new rules contained in the document of “UCP 600” the provisions of which become effective on 1 July 2007. With it, we offer a more detailed explanation of the concepts and procedures connected with the documentary letter of credit, respectively with its role in international payments.

Skladišnica za žitarice i industrijsko bilje kao osiguranje za kredit

rrif - 7.2007, str. 85
The article deals with the concept of a warehouse receipt as collateral for crediting and the relevant issues of an authorized store keeper. A purpose is to offer a solution for funding agricultural production after the model of other European countries – the manufacturers of agricultural products, and to stimulate so the public to adopt corresponding legal frame.

Opcije - mogućnost primjene

rrif - 7.2007, str. 89
Options are an infallible instrument at developed financial markets. Their role is essential as at one side they offer a possibility of the protection from different business risks, while at the other side, with the help of a leverage mechanism; they offer a possibility to speculators to achieve considerable earnings.What are options; how are they bargained and whatis the perspective of the option market development in Croatia, has been explained in this article.

Efektivno porezno opterećenje trgovačkih društava

rrif - 7.2007, str. 98
A tax burdening rate of companies is not a topic dealt with by politicians and entrepreneurs only, but also by the European Commission which supports the prevention of unfair tax competition among the member countries of European Union, where by it is important that all of them due to mutual comparison apply a standard way of tax burden measurement.This work describes the measures of companies’ burdening by income tax which permits international comparison of tax burden. It also evaluates the profit tax rate burdening in the Republic of Croatia and compares it with the tax burden of the companies in the most of the chosen countries.

Zahtjev za povrat i preknjiženje pogrešno uplaćenih javnih davanja

rrif - 7.2007, str. 103
Request of Return and Booking Over Wrong Paid Public Levies

Obračun PDV-a na "inozemne usluge"

rrif - 7.2007, str. 115
In the VAT system, services are taxable accordingto the place of their providing and due to that reason;a problem appears to define the place of the taxation of services in dealing with foreign countries, i.e. with so called »export and import« services. It is due to that, that the place of providing should be understood conditionally, as most often according to the provisions of the Law and Regulations on VAT, it is not physically the place where a service has really been performed. It is to mention that foreign services that are not subject to taxation must not by any means beidentified with the services which are value added tax free as in some other tax situation, dependent on the place of taxation, the same service can be the subject to VAT. Due to that, the invoices must always bear anote, stating that the service is not taxable by VAT, referring to the Law article to have prescribed it so.The article analyses this, and other specificities with the taxation of foreign services.

Oporezivanje luksuznih proizvoda

rrif - 7.2007, str. 129
In Croatian excise legislation, the Excise Luxurious Product Tax Act is further applied as well as the Regulations on Excise Tax on luxurious products prescribing to pay the tax on the sales of luxurious products that are produced and sold in the customs territory of the Republic of Croatia or on those imported into the territory.The article defines the concept and presents the forms of luxurious products. Then, it describes the procedure of establishing a tax liability and tax payment.

Sudska praksa u poreznim stvarima

rrif - 7.2007, str. 137
    Porez na dobitak
  • Porez na dodanu vrijednost
  • Porez na tvrtku

Plaćanje i izmjena mjesečnog predujma poreza na dohodak od obavljanja samostalne djelatnosti

rrif - 7.2007, str. 139
If physical persons realize the income from performing a self-employment activity of a craft type and free enterprises, as well as other activities which are subject to the taxation of a craft type, they are obliged to pay monthly the established rate within a prescribed period of time of the advance income tax and surtax.The income tax advance rate is established by means of a decision of the Tax Administration according to the territorial jurisdiction or according to the usual place of residence of a particular taxpayer, irrespective of the place of performing the activity. The decision on advance sums is valid till the change i.e. till establishing a new advance amount, and it will be paid monthly till the last day in a month for the previous month.However, the established amount of a monthly advance can, based on the request of a taxpayer, be changed. The article explains the method of issuing a changed decision for the existing advances basedon the processing of an annual tax return and submitted request of taxpayers.

Novosti u Zakonu o obrtu

rrif - 7.2007, str. 145
News on the Craft Act

Aktualni problemi primjene Zakona o ugostiteljskoj djelatnosti

rrif - 7.2007, str. 147
The new Catering Activity Act, to have become effective on 28 December 2006, brought numerous novelties, regulating in a different way the issues of performing catering activity. The article informs caterers and the users of catering services on some current issues connected with the application of this Law.

Uporaba pečata u poslovnoj praksi

rrif - 7.2007, str. 152
In every day operations, and with the signature of seemingly simple documents like invoices, delivery notes, letters, etc., business subjects use a seal. Here, one can ask about a legal basis for the obligation of its use. That is regulated by means of the Companies’ Act that, among other things, prescribes what should be contained in a business letters. The article analyses the issues connected with the use of a seal in business practice. A question is put with it whether there is an obligation of its use for the business subjects who belong to a private-law community, i.e. if it is not an organ of the State authorities, a person with a private-law authorities etc.

Sprječavanje krize u malim i srednjim poduzećima

rrif - 7.2007, str. 154
Successful operations of an enterprise are not immune to a crisis; a business crisis happens independently of the size of an enterprise, of its activity, success in operations; in the other words, all the enterprises experience critical episodes. What differs the successful enterprises from the not successful ones, is the method of crisis management: the successful enterprises use the instruments of timely recognition an approaching crisis; they deal with acrisis so that it lasts shorter, and its consequences are less dangerous for the operations. Unsuccessful enterprises are surprised by a crisis development, denying problems and lose so precious time and the power necessary to overcome the crisis.

Upravljanje rizikom i mjerenje izloženosti riziku

rrif - 7.2007, str. 163
Business risk is the risk with achieving gross financial results of an enterprise. It is manifested in at hreat of a failure to realize, by means of various business activities, the expected and wished for results and to have something unforeseen emerged, what would affect operations. That something can be caused by an unforeseen and unrepeatable event, a failurein HR domain, wrong decision etc. The causes of unrepeatable and unforeseen adverse events can be within the very operations of a company, the results of former and present decisions and their poore xecution and adverse effects of external factors from the surroundings, their forecasting or wrong judgements concerning their importance.

Uvjeti poslovanja inozemnih ulagača u Bosni i Hercegovini

rrif - 7.2007, str. 172
Investments into Bosnia and Herzegovina become more and more interesting also to Croatian entrepreneurs, due to the vicinity of the market, due to the connections already in existence, historical reasons etc. The article gives us information on the business environment expecting a foreign investor. The author emphasizes the freedom of foreign investments, customs exemptions and free transfer of achieved profit. The forms of establishing the companies in their statutory entities have been analysed, as well as the system of direct and indirect taxes as some of them have been prescribed centrally by the State of Bosnia and Herzegovina, and the others, at the level of national entities.

Novi propisi

rrif - 7.2007, str. 179

Stručne obavijesti

rrif - 7.2007, str. 181
    Svote naknada, potpora i nagrada koje se mogu isplatiti bez poreza
  • Plaće - osnovice, stope doprinosa, poreza i prireza i uplatni računi
  • Oporezivanje drugih dohodaka
  • Porez na dohodak od kapitala
  • Dvostruko oporezivanje
  • Statistika - prosjeci plaća
  • Otpremnina prema zakonu o radu
  • Povrat PDV-a strancima — fizičkim osobama
  • Podsjetnik za zakonska plaćanja i obveze u lipnju 2007.
  • Financijske obavijesti
  • Zajmovi, kamate i porezi u 2007.
  • Pregled tečajeva
Obračun putnih troškova i ostalih nadoknada (1)