Računovodstvo, revizija i financije 4/2009

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CURRENT ISSUES IN CALCULATION OF PROFIT TAX AND DRAWING-UP OF ANNUAL FINANCIAL REPORT TO BE PUBLISHED
Autori: Dr. sc. Vlado BRKANIĆ, ovl. rač. i ovl. rev.
Tamara CIRKVENI, dip. oec.
Mr. sc. Šime GUZIĆ, dipl. oec. i ovl. rač.
Statistical Reports for Period January-March 2009
Autori: Branka VIDUKA, dipl. oec.
Dragica KUŠEN, dipl. oec.
Delayed Tax Assets and Delayed Tax Liabilities
Autor: Mr. sc. Dubravka Kopun (ml.)
Reservations for Severance Payments
Autor: Mr. sc. Katarina HORVAT JURJEC, dipl. oec. i ovl. rač.
Balance Sheet Matching– Allowed and Non-Allowed Creativity in Financial and Tax Reports
Autor: Dr. sc. Vlado BRKANIĆ, ovl. rač. i ovl. rev.
Value Recording of Receivables and Liabilities
Autor: Mr. sc. Šime GUZIĆ, dipl. oec. i ovl. rač.
Accounting of Costs for Maintenance and Investments into Long Term Tangible Assets
Autor: Tamara CIRKVENI, dip. oec.
Realization of Bookkeeping Accounts and Recording Initial Statement according to New Chart of Accounts
Autor: Zrinko TRCOVIĆ, dipl. oec.
Changes of Rulebooks on Environmental Protection and Waste Disposal
Autor: Mr. sc. Šime GUZIĆ, dipl. oec. i ovl. rač.
Business Trip
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
Salaries from Profit, Year-End Bonus and Bonus
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
Global Financial Crisis
Autor: Prof. dr. sc. Josipa MRŠA
EU Starts Comprehensive Reform of Financial Regulations
Autor: Slavica CVITANIĆ, dipl. oec.
Managing Receivables from Buyers
Autor: Mr. sc. Marino Brnić, dipl. oec.
Managing Company Finances
Autor: Doc. dr. sc. Jožko PETERLIN
VAT Releif for Goods and Services Paid from Foreign Cash Donation and EU Subsidies
Autor: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač.
Value Added Tax Rates in European Union
Autor: Prof. dr. sc. Nikola MIJATOVIĆ
International Tax Planning – Techniques and Instruments
Autor: Mr. sc. Nenad KUKIĆ, dipl. oec.
VAT Exemption for Delivery of Goods and Services to Diplomatic Missions and Consular Posts, International Organizations and Other Foreign Persons in Croatia
Autor: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač.
Clearing Payments for Craftsmen and Free Professions
Autor: Zrinka Damjanović
Izmjena u plaćanju doprinosa obrtničkim komorama
Autor: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač.
Smoking Prohibition in Public Facilities
Autor: Darko MAREČIĆ, dipl. iur.
What Is Controlled by State Inspectors in Inspection of Catering Facilities
Autor: Maja MAGDIĆ-HANŽEK, dipl. iur.
Breast-Feeding Break, Maternity Leave and Nurseling Leave
Autor: mr. Anja BOŽINA, dipl. oec. i ovl. rač.
Layout of Contract on Employment as Legal Basis of Employment and Application of Most Favourable Law
Autor: Nikola KNEŽEVIĆ, dipl. iur.
Collection of Receivables from Bankruptcy Estate and Distraint of Bankruptcy Estate
Autor: Nevenka MARKOVIĆ, dipl. iur.
Application of Excel in Financial Calculations
Autori: Mr. sc. Katarina KOTNIK GALIĆ
Kristian Đokić, dipl. ing.
Bojan Radišić, prof.
Sickleave and Loan Repayment from Granted Guarantees
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.