Accounting Policies of HEP d.d. Zagreb According to International Standards

Velimir Lovric ()
Additional contact information
Velimir Lovric: HEP d.d. – APO Ltd .,Croatia

Interdisciplinary Management Research, 2009, vol. 5, 639-647

Abstract: The desire to meet the EU requirements in terms of accounting has resulted in a larger number of regulations pertaining to financial reporting of business entities in the Republic of Croatia. Although there are numerous regulations, they have to be respected in order to avoid adverse audit qualification. By adopting a new institutional framework for energy sector regulation in the Republic of Croatia, a good environment has been created for application of International Financial Reporting Standards, which are used for regulation of financial reporting within the HEP Group, as well as for the adjustment of accounting principles of HEP d.d. according to International Financial Reporting Standards, which is the subject of this paper.

Keywords: HEP d.d.; Accounting policies, International Financial Reporting Standards, International Accounting Standards (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.efos.hr/repec/osi/journl/PDF/Interdisci ... esearchV/IMR5a53.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:osi:journl:v:5:y:2009:p:639-647

Access Statistics for this article

More articles in Interdisciplinary Management Research from Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia Contact information at EDIRC.
Bibliographic data for series maintained by Hrvoje Serdarusic, PhD ( this e-mail address is bad, please contact ).