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undergraduate thesis
RAČUNOVODSTVENE KREATIVNOSTI NOVČANOG TOKA
2020. urn:nbn:hr:228:690214
Matozan, Ivona
University of Split
University Department of Professional Studies

Cite this document

Matozan, I. (2020). RAČUNOVODSTVENE KREATIVNOSTI NOVČANOG TOKA (Undergraduate thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:690214

Matozan, Ivona. "RAČUNOVODSTVENE KREATIVNOSTI NOVČANOG TOKA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:690214

Matozan, Ivona. "RAČUNOVODSTVENE KREATIVNOSTI NOVČANOG TOKA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:690214

Matozan, I. (2020). 'RAČUNOVODSTVENE KREATIVNOSTI NOVČANOG TOKA', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 09 June 2023, https://urn.nsk.hr/urn:nbn:hr:228:690214

Matozan I. RAČUNOVODSTVENE KREATIVNOSTI NOVČANOG TOKA [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2020 [cited 2023 June 09] Available at: https://urn.nsk.hr/urn:nbn:hr:228:690214

I. Matozan, "RAČUNOVODSTVENE KREATIVNOSTI NOVČANOG TOKA", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:690214

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Metadata
TitleRAČUNOVODSTVENE KREATIVNOSTI NOVČANOG TOKA
Title (english)CASH FLOW ACCOUNTING CREATIVITES
AuthorIvona Matozan
MentorPetar Pepur (mentor)
Committee memberDijana Perkušić (član povjerenstva)
Committee memberPetra Jakaša (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2020-07-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Financijski izvještaji su finalni proizvodi raĉunovodstva koja trebaju prezentirati istinit i fer prikaz financijskog stanja i financijskog prometa izvještajnog subjekta. Drugim rijeĉima, financijski izvještaji trebaju pruţati vaţne i istinite raĉunovodstvene informacije koje će posluţiti njihovim korisnicima prilikom donošenja poslovnih i drugih odluka. Kako je osnovna ideja kreativnog raĉunovodstva bila da uz pomoć zakonom dopuštenih kreativnosti poboljša poslovni poloţaj poduzeća, uveden je prilagodljiv naĉin primjene raĉunovodstvenih postupaka. Unatoĉ raĉunovodstvenim pravilima i osnovnoj ideji kreativnog raĉunovodstva brojna poduzeća su zloupotrijebili odreĊene prilagodbe raĉunovodstvenih postupaka, što je u konaĉnici rezultiralo stvaranjem manipulativnog raĉunovodstva.
Abstract (english)
Financial statements are final products of accounting that need to present an accurate and fair view of the financial state and financial traffic of the reporting subject. In other words, financial statements must give important and valid accounting information that will serve their users during their decision making of business and other decisions. As the basic idea of creative accounting was to improve the business position of businesses with the help of the laws of legal creativity, a flexible way of applying accounting procedures was introduced. Despite the accounting rules and the basic idea of creative accounting, many companies had abused specific adjustments of accounting procedure, what in final resulted with creating manipulative accounting. In this kind of work the most attention is focused on the statement of cash flow and the technique that companies use to increase their money flow by falsification.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:690214
Study programmeTitle: Accounting and Finances – professional - professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-11-23 13:26:30