Računovodstvo, revizija i financije 3/2012

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San i java - uvodnik glavnog urednika
Autor: Dr. sc. Vlado BRKANIĆ
Amendments to vat tax from 1 March 2012
Autor: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač.
Calculation of salary according to new regulations and other current issues
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
Amendments to Profit Tax Act
Autor: Mr. sc. Đurđica JURIĆ, dipl. oec. i ovl. rač.
Preparation of annual financial reports for statistical needs
Autor: Mr. sc. Đurđica JURIĆ, dipl. oec. i ovl. rač.
Preparation and submitting of annual financial reports for 2011
Autor: Dragutin KOVAČIĆ, mag. oec. univ. spec. oec.
Distribution of profit and loss coverage for 2011
Autori: Dr. sc. Vlado BRKANIĆ , prof. vis. šk., ovl. rač. i ovl. rev.
Tamara CIRKVENI , mag. oec., univ. spec. oec. i ovl. rač.
Deferred tax property and deferred tax liability
Autor: Mr. sc. Šime GUZIĆ, dipl. oec. i ovl. rač.
Accounting and tax position of franchising
Autor: Mr. sc. Katarina HORVAT JURJEC, dipl. oec. i ovl. rač.
Accounting of fish breeding
Autor: Jasna VUK, dipl. oec. i ovl. rač.
Financial reports of entities supervised by Croatian Financial Services Supervisory Agency (CFSSA) according to special regulations
Autor: Mijo JOZIĆ, dipl. oec.
Methods of evaluation of assets and liabilities of investment funds
Autor: Mijo JOZIĆ, dipl. oec.
Expenses for local public transportation bonuses
Autor: mr. Anja BOŽINA, dipl. oec. i ovl. rač.
Fixed non-financial assets and recognition of pre-paid tax
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
Book-keeping of non-profit legal persons with organizational parTS
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
Deferred items in non-profit organizations
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
Compensation of salaries to employees on sick leave
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
Recapitulation of data on salaries as bases for determination of pension amounts
Autor: Vesna DEJANOVIĆ, dipl. oec.
Nove mjere reprogramiranja neplaćenoga poreznog duga nastalog do 31. siječnja 2012.
Autor: Mr. sc. Mirjana MAHOVIĆ KOMLJENOVIĆ, dipl. oec.
Prevention of frauds as part of assignments of internal auditors and management
Autor: Prof. dr. sc. Neda VITEZIĆ
Audit in case of doubt of unlimited time of business operations
Autor: Anamarija MILETIĆ, dipl. oec. i ovl. rev.
Income from contracts with buyers
Autor: Prof. dr. sc. Josipa MRŠA
European legislation on taxes and fiscal discipline
Autor: Slavica CVITANIĆ, dipl. oec.
Proposal of internal enactment in system of prevention of money laundering
Autor: Boris MASNJAK, dipl. oec.
Current issues regarding operations of authorized foreign exchange offices
Autor: Zoran JURAK, univ. spec. oec.
Pre-paid income or profit tax for sole traders in 2012
Autor: Mr. sc. Mirjana MAHOVIĆ KOMLJENOVIĆ, dipl. oec.
Obligation of compliance of catering operations with regulations on catering activities for 2012
Autor: Maja MAGDIĆ-HANŽEK, dipl. iur.
Signing contract on employment, temporary service contract, temporary work – court practice
Autor: Nikola KNEŽEVIĆ, dipl. iur.
Personally conditioned termination of contract on employment
Autor: Tino BEGO, dipl. iur.
Contract on employment at separate place of work
Autor: Nikola KNEŽEVIĆ, dipl. iur.
Naplata tražbina u sporovima male vrijednosti
Autor: Mladen ŠIMUNDIĆ , dipl. iur.
Negotiating procedure of public procurement without previous announcement
Autor: Ante LOBOJA, dipl. iur.
Gospodarska kretanja u Hrvatskoj i EU
Autor: Mr. sc. Ivan KELEBUH, dipl. oec.
Smanjeni su doprinosi za HGK od 1. ožujka
Autor: Mr. sc. Šime GUZIĆ, dipl. oec. i ovl. rač.
Smanjena naknada za općekorisne funkcije šuma i spomeničku rentu