Do Croatian Quoted Companies Satisfy IFRS Disclosure Requirements of Accounting Estimates for Investment Property?

Pavić, Ivana; Sačer, Ivana Mamić; Brozović, Mateja

doi:10.1016/s2212-5671(16)30340-9

Cited by 2 publications

(1 citation statement)

References 3 publications

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“…The research conducted by confirms that the largest number of companies in the RS that have investment property use the fair value model. On the other hand, research conducted by Pavić et al (2016) on a sample of 132 non-financial companies listed in the RC, at the Zagreb Stock Exchange, find in 2013 that more than half of these companies that have investment property apply the cost model. Another research conducted in the RC (Perčević et al, 2020) reveals that 8% of the observed medium-sized and 15% of the observed large real sector companies apply the fair value model.…”

Section: Literature Reviewmentioning

confidence: 99%

Subsequent measurement of property, plant and equipment in hotel companies in the Republic of Serbia and the Republic of Croatia

Milašinović¹,

Obradović²,

Karapavlović³

2022

Anali Ekon fak Subotica

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The aim of this paper is to consider the practice of subsequent measurement of property, plant and equipment in hotel companies in the Republic of Serbia and the Republic of Croatia, i.e., to determine whether the preparers of financial statements make greater use of the historical cost model or the model based on fair value. The sample consists of 220 hotel companies in the Republic of Serbia and the Republic of Croatia, observing their financial reports for 2019. The research reveals that most hotel companies in both countries subsequently measure owner-occupied property and plant and equipment according to the historical cost model. Hotel companies in Serbia most often apply the fair value model for subsequent measurement of investment property, while hotel companies in Croatia most often apply the historical cost model in the same context. We also find that a large number of hotel companies in the observed countries do not disclose the basis for subsequent measurement of property (including investment), plant and equipment in the notes to their financial statements, which means that the quality of financial reporting on those assets in the hotel companies should be improved.

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Section: Literature Reviewmentioning

confidence: 99%

Subsequent measurement of property, plant and equipment in hotel companies in the Republic of Serbia and the Republic of Croatia

Milašinović¹,

Obradović²,

Karapavlović³

2022

Anali Ekon fak Subotica

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International Accounting and Auditing Standards Adoption in the Eastern European Countries of the European Union: Review of Regulations and Literature

Rykaczewski

Thevenot

Vulcheva

2022

Journal of International Accounting Research

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In this paper, we review regulatory changes surrounding the adoption of international accounting and auditing standards in 11 Central and Eastern European countries that are European Union (EU) members. Additionally, we examine the English-language research related to these changes in each jurisdiction. We find many commonalities associated with the countries' Communist past and the process of joining the EU. While many studies are being conducted in four of the countries (Czech Republic, Hungary, Poland, and Slovakia), such research is sparse in the remaining seven jurisdictions, primarily due to data availability. English-language audit research is particularly lacking. Our review outlines future research avenues and emphasizes country characteristics that must be addressed when any of the jurisdictions are a part of an international sample. Moreover, we enable international research readers to assess the generalizability of extant research findings.

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Do Croatian Quoted Companies Satisfy IFRS Disclosure Requirements of Accounting Estimates for Investment Property?

Cited by 2 publications

References 3 publications

Subsequent measurement of property, plant and equipment in hotel companies in the Republic of Serbia and the Republic of Croatia

Subsequent measurement of property, plant and equipment in hotel companies in the Republic of Serbia and the Republic of Croatia

International Accounting and Auditing Standards Adoption in the Eastern European Countries of the European Union: Review of Regulations and Literature

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