Računovodstvo, revizija i financije

Računovodstvo isplate predujmova dividende i udjela u dobitku
The advance payments of dividends and shares in profit are taxed by the income tax and the tax upon exemption. The article presents the way of calculation of the tax upon the pre-paid profit i.e. dividend, including the recording of the advance payments in book-keeping. The article specifically deals with the taxation of the income upon exemption, which makes up the difference between the effected advance payments in relation to the realized profit.
rrif - 8.2012, str. 13
Računovodstveno praćenje tova svinja
Pig breeding is a part of the agricultural activities which from the accounting viewpoint represents the investment into the short-term biological assets. The goal of performing such activities is to bring the economic benefits through the sales of these assets or their further investment into the production in order to obtain and sell agricultural products (pork carcass) and/or the products which represent the result after this phase i.e. the processed meat products (sausages, bacon, etc.). The author of the article explains the accounting of pig breeding according to the requirements of the CFRS 17 and the IAS 41 which refer to the distribution of costs of pork production and the determination of their value, including the examples of recording of somebody’s own and the collective pig breeding.
rrif - 8.2012, str. 22
Računovodstvo vrednovanja zaliha
The article presents the evaluation of stocks upon their purchase and the methods of recording the costs of stocks, taking into consideration the requirements of the CFRS 10 and the IAS 2. Stocks are defined as the short-term tangible assets which are sold or used in production or in the process of service providing. The costs of stocks should include all the purchase costs, the costs of conversion and other costs which arose upon bringing stocks to the present location and status. Companies decide themselves which method will be used upon the calculation of the used-up stocks (fifo method, method of the average weighted cost). When they choose the particular method, they should apply it consistently.
rrif - 8.2012, str. 26
Računovodstveni i porezni položaj tražbina u postupku stečaja dužnika
The goal of starting up and performing a bankruptcy procedure is the collective settlement of creditor’s receivables. The bankruptcy procedure on the assets of a company provides the possibilities to its creditors to collect their receivables, but only in the case if they reported them within the given period to the bankruptcy trustee and if such receivables have not been disputed. The way of reporting the receivables and their settlement depends on the position of the creditor, who can be a bankruptcy creditor, a secured creditor, a creditor with separate satisfaction right of the bankruptcy estate. In the case when the bankruptcy procedure is simultaneously started up and closed down, the creditors do not have the possibility to report their receivables and a write-off of such receivables represents a non-recognized expense in view of the profit tax.
rrif - 8.2012, str. 32
Ciljevi dobrog prezentiranja financijskog izvještaja
The article explains a new approach in the structure of the report on the financial position and the report on other comprehensive income. The goal is to improve the use of such reporting and to make financial reports easier to comprehend. The managerial approach of the classification of the specific items of financial reports is regarded as the best to present the structuring of the information upon business decision-making.
rrif - 8.2012, str. 41
Tekuće i investicijsko održavanje u proračunskom računovodstvu
It is very important to distinguish between the current and investment maintenance and the additional investment, because such a difference determines the way in which budget beneficiaries will record their business events in the business records. In the budgetary accounting the expenditure for the current and investment maintenance are to be recorded on the account of business expenditure, whereas the value of the assets is increased by the value of the additional investment. If the expenditure for the current and investment maintenance were presented as the additional investment on the assets in the year when they emerged, such a presentation may lead to the incorrect presentation of the annual financial results.
rrif - 8.2012, str. 47
Zamjena stvari
This workshop of non-profit accounting deals with and explains the recording of exchange of goods. Upon recording of exchange of goods, the provisions of the International Accounting Standards should be considered: if similar things have been exchanged, the income need not be recorded. In such a case, the provision in the field of the value added taxation, which obliges the tax payers to issue an invoice, is irrelevant.
rrif - 8.2012, str. 48
Službena putovanja kod neprofitnih organizacija
If a non-profit organization, which applies the non-profit accounting according to the provisions of the Directive on Accounting in Non-profit Organizations, sends an employee on a business trip in order to perform the activities from the scope of his work, such an employee has the right to the compensation for certain expenses which arose on a business trip. A non-profit organization is obliged to compensate such expenses in the way and under the conditions determined by the determined sources of the labour law, which are binding. Besides to the employed persons, a non-profit organization may compensate the expenses of a business trip (tax-free) to the persons who do not have an employment status, under certain conditions and up to certain amounts according to the tax regulations. The article presents the conditions under which a non-profit organization may compensate (tax-free) the expenses for a business trip to the persons who are not employed in such an organization.
rrif - 8.2012, str. 50
Provedba uredbe o plaćanju doprinosa prema plaći i primitcima uz plaću
The aim of the special Directive of the Government is to secure a better collection of payment of contributions for obligatory insurances as well as to disable the payment of a salary without a previous payment of contributions, especially for the employees who did not pay the contributions and report this to the Tax Administration. The Ministry of Finance has published the Instruction on Procedure regarding the above stated issues. The article provides the replies to the most frequently asked questions referring to the application of certain provisions of the Directive and the Instruction on Procedure.
rrif - 8.2012, str. 59
Poticanje zapošljavanja u praksi
The employment subsidies refer to the persons registered at the Croatian Employment Agency, who have no working experience or who have a working experience of less than a year and who have been registered in the records of the unemployed persons longer than 90 days. Such persons may be employed by the employers, who have applied at the Croatian Employment Agency and expressed their willingness to employ such persons. The Croatian Employment Agency makes evaluation and gives the approval to employ such persons. Afterwards, the employer and the unemployed persons sign a contract on professional training without signing a contract on employment, for the period of one year if they have a bachelor’s or a master’s degree, i.e. the period of two years if they have completed a vocational crafts school. The persons who have been registered as unemployed for more than two years, regardless of the years in the pension insurance, may under certain conditions sign with an employer a contract on employment. The employer pays them a salary and other labour costs are reduced due to the fact that employers are exempted from the obligation to pay the contributions for health insurance and employment. Farmers have the opportunity to employ persons for seasonal jobs by signing the contract on seasonal employment, in which the form and contents of the job should be precisely defined. In such a case the seasonal workers have the right to pension insurance, protection at work and employment through the payment of daily contributions by the purchase of value vouchers.
rrif - 8.2012, str. 64
Terenski dodatak
If an employer sends an employee to work on field, usually for a longer period, and the nature of the employer’s business is the work on field, he/she will secure to the employee the accommodation in the field and pay a field allowance in accordance with the internal enactments i.e. collective agreements. The employer may pay a field allowance tax-free up to the amounts regulated by the Rulebook on Profit Tax, and above these amounts the same taxes and contributions as those paid with salaries should be paid. The article provides the explanations regarding the acting of an employer in particular cases and stresses the differences between the payments of a field allowance and a daily allowance.
rrif - 8.2012, str. 75
Obavještavanje Porezne uprave o činjenicama bitnim za oporezivanje
According to the General Taxation Act the tax payers are obliged to inform the Tax Administration about the facts which are important for taxation, such as the establishment, the relocation and running out of business of a company, the workshops or the permanent business units the beginning and end of performing a certain economic activity, the change of the residence or the usual address, the direct or indirect acquisition of more than 50% share or the majority member rights in a domestic or a foreign company, etc. The facts important for taxation are submitted to the Tax Administration in a determined form within 30 days after the information to be reported was changed.
rrif - 8.2012, str. 83
Posebni postupak oporezivanja marže - porezno i računovodstveno evidentiranje prometa dobara
A special procedure of margin taxation can be applied by resellers – VAT payers – in the process of selling second-hand goods, art pieces, collected or antique objects. In such a case the determined conditions have to be fulfilled, whereas the billings for such transactions should be recorded in the specific tax records – the PDV-MI Form and the PDV-MU Form. Resellers charge the VAT from the realized margin (the difference between the sales price and purchase price), but do not record the VAT amount in the invoice.
rrif - 8.2012, str. 86
Ukinuta obveza plaćanja posebnog poreza na plovila
In accordance with the provisions of the tax regulations so far, a special tax on vessels had to be paid only upon their import and upon the purchase from the domestic suppliers, if such vessels were used for sports and recreation. This means that in both cases a special tax was not paid when vessels were used to perform a registered business activity – nautical tourism, transport of passengers, etc. The new provision, which became effective on 21 July 2012, determines the cancellation of the liability to pay a special tax on vessels, regardless of the fact who has purchased them and for which purposes. However, the transactions between the citizens and entrepreneurs, who are not VAT payers, are taxed by the special tax on sales of the second-hand vessels at the rate of 5%. If a tax payer wants the expenses regarding the use of vessels to be recognized in terms of taxation, he/she should register the business activity of rentals and transportation by vessels and in the current year realize the income of at least 7% of the total purchase price of the vessel.
rrif - 8.2012, str. 96
Trendovi u oporezivanju rada u EU
The official website of the EU published a summary of the report Taxation Trends in the European Union, which contains the main guidelines of the stated Report. The Report also comprises the part Trends of the Implicit Tax Rate on Labour. The article provides the translation adapted to the Croatian language.
rrif - 8.2012, str. 97
Prikaz Zakona o izmjenama i dopunama Općeg poreznog zakona
The article presents the latest amendments to the General Taxation Act. They refer to the case when the Tax Administration may disclose the debtors who have not settle their tax liabilities in the period longer than 3 months, and when such an information is not regarded as a tax secret. Another important news is if a company member through illegal transfers reduces his/her assets or use them as his/her private ones, which results in the inability to settle the tax and customs liabilities, he/she becomes liable for the tax debt with all their private property.
rrif - 8.2012, str. 105
Odgovori na pitanja iz trgovačkog i obveznog prava
 This column presents an overview of the replies to the questions sent by the subscribers, which have contributed to the rich experience of the RRiF advisors who have helped solving concrete problems and dilemmas in the business practice. This issue presents some current replies and advice in the field of the commercial law, the law on obligations, the property law and the labour law.
rrif - 8.2012, str. 110
Revizorski postupci po posebnim ugovorima
In practice it is rather common that a certain company is not legally obliged to have an audit, but has the need to have certain positions of their financial reports reviewed. In the case when the check-up of the financial information is required, it is possible to arrange with an auditor to review certain positions and to carry out some audit procedures in order to check the particular statements regarding a group of financial information. The International Standard on Related Services 4400 (ISRS) - Engagements to Perform Agreed-Upon Procedures regarding Financial Information deals with the auditor’s responsibilities regarding performing such agreed-upon procedures . The article presents a review of the main differences between the audit of financial reports and the procedures of financial information agreed in advance.
rrif - 8.2012, str. 114
Gospodarski rast u Europi u uvjetima krize
The article stresses that the EU acted in the European framework as the convergence machine in the promotion of the balanced regional development between the north and south. Since 2008, when the financial and economic crisis started, the balanced development of the EU and Europe as a whole has become questioned. The deficits in the public sector have become visible. Even more problematic is indebtedness of the banks in the Eurozone countries, which is three times higher than the indebtedness of the countries.
rrif - 8.2012, str. 119
Europski propisi o bankama i porezima
1. Dogovorena izravna pomoć bankama iz kriznih fondova
2. EK razmatra uvođenje jedinstvenoga poreznog identifikacijskog broja
3. Italija uvodi porezne mjere za poticanje rasta
4. Prijedlozi za veću fiskalnu disciplinu
5. Hollande priprema nove poreze u Francuskoj
6. EK želi bolju pravnu sigurnost inozemnih investitora
rrif - 8.2012, str. 121
Rješavanje problema nelikvidnosti u Sloveniji
The Government of the Republic of Slovenia adopted the regulations regarding solving the insolvency problems, i.e. improvement of due payment. The obligatory multi-lateral compensation has been introduced. The effect of such a regulation is dubious, due to the fact that it seems that it has even slowed down the collection of payment, because the companies wait for the deadlines of compensation and make less direct payments. The problems with insolvency are generated by the large business systems, which are over-indebted, insolvent or on the edge of bankruptcy, as well as the companies and institutions which are mostly state-owned. The limitations of such measures prove that such a problem should be solved in other ways (monetary, fiscally, etc.).
rrif - 8.2012, str. 123
Novosti u Ovršnom zakonu
The author of the article analyzes the current issues regarding the application of the new Distraint Act, which has twice been postponed so far due to the questionable introduction of the institute of public distraint officers into the Croatian legal system. In the meantime, the law-maker made a draft of the bill of the new Distraint Act, the Act on Invalidity of the Act on Public Distraint Officers and the Act on the Amendments to the Act on Enforcement of Cash Assets. If the above stated bills are accepted, the public distraint officers will not be incorporated into the Croatian legal system.
rrif - 8.2012, str. 127
Sprječavanje pranja novca – pitanja i odgovori (4. dio)
The system of money laundering and financing of terrorism is gradually being introduced in the everyday business practice of the persons obliged to apply it, especially the groups who belong to the professional activities. Through the frequently asked questions the article provides the explanation of the specific measures and acts regarding the application of the Act on Prevention of Money Laundering and Financing of Terrorism, taking into account the directives given by the competent institutions, specifically referring to the professional activities.
rrif - 8.2012, str. 130
Nova Odluka iz područja statističkih istraživanja deviznih poslova
This article provides an overview of the statistical reports for the needs of drawing up the balance of payments, the situation of the international investments and the status of the foreign debt of the Republic of Croatia, which are under jurisdiction of the Croatian National Bank. The article presents a summary of the new Decision regarding the collection of data for necessary for drawing up the balance of payment, the status of the foreign debt and the situation of the international investments. The new Decision comprises the existing statistical research of the Croatian National Bank in the field of foreign currency operations and a few changes compared to the existing statistical research and introduces some new statistical research.
rrif - 8.2012, str. 135
Autonomne tarifne suspenzije
Tariff suspensions represent an exception from the applied rate of customs tariffs for the third countries, which is determined in the Common Customs Tariff and include a total suspension or an autonomous (partial) reduction of the usual customs tariffs applied on the imported goods in the specific period. If such measures are applied on the limited quantity of goods, this is called a quota, if the quantity is unlimited, it is a suspension. The Croatian importers should be prepared for the possible use of such an institute before the Republic of Croatia enters the European Union.
rrif - 8.2012, str. 137
Novosti u poslovanju u ugostiteljskim objekatima
The new regulations regarding the operations of catering facilities are determined by the Amendments to the Rulebook on Classification and Minimum Conditions for Catering Facilities in the groups: restaurants, bars, catering facilities and single-service facilities. The Amendments were published in the Official Gazette no. 75/12 and became effective on 14 July 2012. The most significant changes refer to the provision of catering services. A pizza is defined as a simple dish, the commercial name banquet/restaurant has been introduced, the business activities in some facilities providing single services have been extended, in a mall the lobbies are also considered as the space for serving food and drinks, etc.
rrif - 8.2012, str. 144
Novosti u Zakonu o zaštiti potrošača
The Act on Protection of Consumers is a specific regulation which determines the protection of the consumers’ basic rights upon the purchase of products and services, as well as other ways of acquisition of products and services on the market. According to the Amendments to the above stated Act, which became effective on 21 July 2012, sellers are not allowed to charge payment reminders to the consumers who have not settled their bills within the payment deadline. The Amendments also determine the ways and conditions of signing an agreement on a long-term tourist product and an agreement on the right to the time-limited use (timeshare). Besides real estate (apartments, rooms to rent, etc.) the field of timeshare application has been extended to the movables used in the tourist industry (vessels, yachts, camping vans, etc.). The inspection is to be performed solely by the State Inspectorate.
rrif - 8.2012, str. 146
Izvanredni otkaz ugovora o radu
The article deals with the current court practice regarding the determination of the justifiable reasons for the extraordinary termination of the contract on employment and presents the concrete cases from the practice of the Supreme Court of the Republic of Croatia, which has obliged the courts of lower instances to take proceedings in the similar situations supported by facts.
rrif - 8.2012, str. 151
Oblikovanje dodane vrijednosti iz vlastitih podataka
Data mining as the concept of data collection is known in the science. However, it has recently appeared in the business world, being used for managing of business entities. The collection, storing, processing and analysis of the large groups of data are impossible without the use of the ICT technology. The processing of the collected data is aimed at the production of the useful information and their use, which creates the corresponding advantages for the market competition.
rrif - 8.2012, str. 153
Dva stoljeća razvoja hrvatskog gospodarstva (1820. - 2005.)
rrif - 8.2012, str. 158
Novi propisi
rrif - 8.2012, str. 159
Gospodarska kretanja u RH i EU
1. Opći pregled
2. Cijene
4. Proizvođačke cijene industrije
5. Industrijska proizvodnja
6. Vanjskotrgovinska razmjena
7. Trgovina na malo
8. Turizam
9. Plaće
10. Likvidnost i solventnost
11. Zaposlenost i nezaposlenost
rrif - 8.2012, str. 163
Stručne informacije
rrif - 8.2012, str. 169