Matches in SemOpenAlex for { <https://semopenalex.org/work/W3172116796> ?p ?o ?g. }
Showing items 1 to 77 of
77
with 100 items per page.
- W3172116796 endingPage "18" @default.
- W3172116796 startingPage "3" @default.
- W3172116796 abstract "The subject of this paper is to determine the level of compliance or harmonisation of the applicable regulatory framework (accounting standards) in the recognition and measurement of various categories of fixed assets in the Republic of Croatia (RH) and Bosnia and Herzegovina (BiH). The conducted research established a 93% compliance of the regulatory framework and proved that the regulatory framework of accounting recognition and measurement of fixed assets in the Republic of Croatia and Bosnia and Herzegovina coincided in 13 of the 14 analyzed areas of valuation of fixed assets. Empirical verification of the used accounting policies among listed companies in the Republic of Croatia and Bosnia and Herzegovina confirmed the existence of significant differences in the accounting policies of valuation of real estate, plant and equipment and agriculture, in particular biological assets. On the other hand, in the area of subsequent valuation of real estate investments, applied depreciation methods and valuation of agricultural products derived from biological assets, we found that statistically significant differences in the used accounting policies between companies in the Republic of Croatia and Bosnia and Herzegovina did not exist. The obtained results should primarily facilitate the comparability of financial statements of companies in the Republic of Croatia and Bosnia and Herzegovina, and thus consequently and positively affect the increase in capital flows between these two neighbouring countries. In the scientific context, this research represents a
 significant contribution to the scarce literature on this topic." @default.
- W3172116796 created "2021-06-22" @default.
- W3172116796 creator A5068925246 @default.
- W3172116796 creator A5090363303 @default.
- W3172116796 date "2021-06-11" @default.
- W3172116796 modified "2023-10-18" @default.
- W3172116796 title "Usklađenost regulatornog okvira računovodstva dugotrajne materijalne imovine poduzeća u Republici Hrvatskoj i Bosni i Hercegovini" @default.
- W3172116796 doi "https://doi.org/10.15291/oec.3383" @default.
- W3172116796 hasPublicationYear "2021" @default.
- W3172116796 type Work @default.
- W3172116796 sameAs 3172116796 @default.
- W3172116796 citedByCount "0" @default.
- W3172116796 crossrefType "journal-article" @default.
- W3172116796 hasAuthorship W3172116796A5068925246 @default.
- W3172116796 hasAuthorship W3172116796A5090363303 @default.
- W3172116796 hasBestOaLocation W31721167961 @default.
- W3172116796 hasConcept C10138342 @default.
- W3172116796 hasConcept C114614502 @default.
- W3172116796 hasConcept C121955636 @default.
- W3172116796 hasConcept C139719470 @default.
- W3172116796 hasConcept C144133560 @default.
- W3172116796 hasConcept C162324750 @default.
- W3172116796 hasConcept C166957645 @default.
- W3172116796 hasConcept C186027771 @default.
- W3172116796 hasConcept C197947376 @default.
- W3172116796 hasConcept C205649164 @default.
- W3172116796 hasConcept C2776943663 @default.
- W3172116796 hasConcept C2778348673 @default.
- W3172116796 hasConcept C2779343474 @default.
- W3172116796 hasConcept C30472729 @default.
- W3172116796 hasConcept C33923547 @default.
- W3172116796 hasConcept C44750222 @default.
- W3172116796 hasConcept C50522688 @default.
- W3172116796 hasConcept C58202505 @default.
- W3172116796 hasConcept C82279013 @default.
- W3172116796 hasConcept C95383336 @default.
- W3172116796 hasConceptScore W3172116796C10138342 @default.
- W3172116796 hasConceptScore W3172116796C114614502 @default.
- W3172116796 hasConceptScore W3172116796C121955636 @default.
- W3172116796 hasConceptScore W3172116796C139719470 @default.
- W3172116796 hasConceptScore W3172116796C144133560 @default.
- W3172116796 hasConceptScore W3172116796C162324750 @default.
- W3172116796 hasConceptScore W3172116796C166957645 @default.
- W3172116796 hasConceptScore W3172116796C186027771 @default.
- W3172116796 hasConceptScore W3172116796C197947376 @default.
- W3172116796 hasConceptScore W3172116796C205649164 @default.
- W3172116796 hasConceptScore W3172116796C2776943663 @default.
- W3172116796 hasConceptScore W3172116796C2778348673 @default.
- W3172116796 hasConceptScore W3172116796C2779343474 @default.
- W3172116796 hasConceptScore W3172116796C30472729 @default.
- W3172116796 hasConceptScore W3172116796C33923547 @default.
- W3172116796 hasConceptScore W3172116796C44750222 @default.
- W3172116796 hasConceptScore W3172116796C50522688 @default.
- W3172116796 hasConceptScore W3172116796C58202505 @default.
- W3172116796 hasConceptScore W3172116796C82279013 @default.
- W3172116796 hasConceptScore W3172116796C95383336 @default.
- W3172116796 hasIssue "1" @default.
- W3172116796 hasLocation W31721167961 @default.
- W3172116796 hasOpenAccess W3172116796 @default.
- W3172116796 hasPrimaryLocation W31721167961 @default.
- W3172116796 hasRelatedWork W2272954184 @default.
- W3172116796 hasRelatedWork W2640873340 @default.
- W3172116796 hasRelatedWork W2761943863 @default.
- W3172116796 hasRelatedWork W2765736703 @default.
- W3172116796 hasRelatedWork W2966868756 @default.
- W3172116796 hasRelatedWork W3101106176 @default.
- W3172116796 hasRelatedWork W3189757498 @default.
- W3172116796 hasRelatedWork W3195083422 @default.
- W3172116796 hasRelatedWork W124251614 @default.
- W3172116796 hasRelatedWork W260052712 @default.
- W3172116796 hasVolume "11" @default.
- W3172116796 isParatext "false" @default.
- W3172116796 isRetracted "false" @default.
- W3172116796 magId "3172116796" @default.
- W3172116796 workType "article" @default.