Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Pajković, Ivana"'
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management, 2023, Vol. 35, Issue 6, pp. 180-198.
Publikováno v:
Ekonomski Vjesnik; 2023, Vol. 36 Issue 2, p313-326, 14p
The activity of the public sector has become so extensive and so dominant in economic and social life that good accounting has become a necessity for its continuance. Current and future accountants need to be properly trained to support good financia
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=57a035e5b1ae::8a3d67e978df7f2d3cacda71e67c2722
https://www.bib.irb.hr/1275926
https://www.bib.irb.hr/1275926
Autor:
Pajković, Ivana
Publikováno v:
Ekonomska misao i praksa
Volume 32
Issue 1
Issue 0 (online first)
Volume 32
Issue 1
Issue 0 (online first)
Svrha je financijskih izvještaja proračuna i proračunskih korisnika pružiti pravovremene informacije o financijskom položaju i financijskoj uspješnosti te novčanim tijekovima. Stoga su financijski izvještaji ključni prilikom poboljšanja odg
Autor:
Pajković, Ivana
Svrha financijskih izvještaja proračuna i proračunskih korisnika je pružiti pravovremene informacije o financijskom položaju i financijskoj uspješnosti te novčanim tijekovima. Stoga su financijski izvještaji ključni prilikom poboljšanja odg
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=57a035e5b1ae::d29c781441b7f25de60a340dda33ae2c
https://www.bib.irb.hr/1235193
https://www.bib.irb.hr/1235193
The need for more efficient public management as well as possibility of comparing performance results between EU members is constantly growing up. Aforementioned implicate the improvement of financial disclosures of public sector entities. Therefore,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=57a035e5b1ae::47554c3627129531a0f1dcc825e998fc
https://www.bib.irb.hr/1207495
https://www.bib.irb.hr/1207495
Autor:
Pajković, Ivana
Potreba za transparentnim i usporedivim informacijama na razini država članica Europske Unije stvorila je potrebu za razvoj harmoniziranog sustava financijskog izvještavanja te se od 2011. aktivno radi na razvoju Europskih računovodstvenih standa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=57a035e5b1ae::3f6318c306ac61d76f4475f15da055da
https://www.bib.irb.hr/1207527
https://www.bib.irb.hr/1207527
Financial reporting of public sector entities has been in in a constant process of reform due to the growing and changing requirements of information users. Therefore, this paper investigates the perception of accountants about adequacy of financial
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=57a035e5b1ae::161bd60dadeb1bdc68b59d72ad93a9a0
https://www.bib.irb.hr/1249010
https://www.bib.irb.hr/1249010
Sustav računovodstva kao važan element reforme javnog sektora u postupnom je i dugotrajnom procesu razvoja prema punoj primjeni obračunske osnove. Istraživanja i prognoze relevantnih međunarodnih institucija pokazuju da se ovaj proces sve više
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::63c9ca02423e2c55c8298244c474effc
https://www.bib.irb.hr/1217557
https://www.bib.irb.hr/1217557
In the last decade many countries implemented reforms in public sector accounting i.e. many countries went through process of transition from cash accounting basis to accrual basis. The reason for implementation of accrual accounting basis is fact th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=57a035e5b1ae::339bf578b10b68c4b1f524b2640cea56
https://www.bib.irb.hr/1207520
https://www.bib.irb.hr/1207520