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master's thesis
KREATIVNO RAČUNOVODSTVO
2019. urn:nbn:hr:143:107437
Galović, Tomislav
Šibenik University of Applied Sciences

Cite this document

Galović, T. (2019). KREATIVNO RAČUNOVODSTVO (Master's thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:107437

Galović, Tomislav. "KREATIVNO RAČUNOVODSTVO." Master's thesis, Šibenik University of Applied Sciences, 2019. https://urn.nsk.hr/urn:nbn:hr:143:107437

Galović, Tomislav. "KREATIVNO RAČUNOVODSTVO." Master's thesis, Šibenik University of Applied Sciences, 2019. https://urn.nsk.hr/urn:nbn:hr:143:107437

Galović, T. (2019). 'KREATIVNO RAČUNOVODSTVO', Master's thesis, Šibenik University of Applied Sciences, accessed 22 April 2024, https://urn.nsk.hr/urn:nbn:hr:143:107437

Galović T. KREATIVNO RAČUNOVODSTVO [Master's thesis]. Šibenik: Šibenik University of Applied Sciences; 2019 [cited 2024 April 22] Available at: https://urn.nsk.hr/urn:nbn:hr:143:107437

T. Galović, "KREATIVNO RAČUNOVODSTVO", Master's thesis, Šibenik University of Applied Sciences, Šibenik, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:143:107437

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Metadata
TitleKREATIVNO RAČUNOVODSTVO
Title (english)CREATIVE ACCOUNTING
AuthorTomislav Galović
MentorAnita Grubišić (mentor)
Committee memberDragan Zlatović (predsjednik povjerenstva)
Committee memberTanja Radić Lakoš (član povjerenstva)
Committee memberAnita Grubišić (član povjerenstva)
GranterŠibenik University of Applied Sciences
Šibenik
Defense date and country2019-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Primarno je kreativno računovodstvo bilo zamišljeno kao način realnog prikazivanja stvarnog stanja financijskog položaja i uspješnosti poslovnog subjekta te način da se uz povijesni prikaz vrijednosti omogući i realni iskaz trenutne (tržišne) vrijednosti imovine, obveza i kapitala. S vremenom, kreativno se računovodstvo proširuje i poprima različite oblike. Također, nakon prvobitne fleksibilnosti unutar računovodstvenih regulatornih okvira s ciljem istinitog i fer prikazivanja poslovanja poslovnog subjekta, kreativno računovodstvo tijekom vremena poprima obilježja manipulativnog računovodstva. Manipulativno računovodstvo sinonim je prijevare i lažiranja financijskih izvještaja te, kao takvo ima povijesnu praksu. Stoga kreativno računovodstvo zapravo podrazumijeva tehnike koje se koriste u svrhu lažiranja financijskih izvještaja, a te se tehnike opisuju kao upravljanje zaradom, agresivno računovodstvo, izglađivanje dobiti i prihoda te manipulacije i lažiranje financijskih izvještaja mrežom prijevare.
Abstract (english)
Primarly, creative accounting was imagined as a way of displaying real state of business subject's financial position and efficacy. Also, except historical display of value, it needs to shows realistic display of current (market) value of assets, commitments and capital. For the time, creative accounting was expanded and took on different forms. Also, originally creative accounting provides flexibility within accounting regulatory frameworks for the purpose of true and fair presentation of the business subject's, but at the time it is becoming like an manipulative accounting. Manipulative accounting is synonym for frauding and rigging of financial report's and, as that, it has historical praxis. Therefore, creative accounting is understood techniques which are used with purpose rigging financial reports. That techniques describes as earnings management, aggresive accounting, profit and income smoothing and fraudulent financial reports. (
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:107437
Study programmeTitle: Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica menadžmenta (stručni/a specijalist/specijalistica menadžmenta)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-09-27 07:33:48