prikaz prve stranice dokumenta IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS
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Scientific paper - Original scientific paper
IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS
In: Economic and Social Development (Book of Proceedings). / Omazic, Mislav Ante; Pihir, Igor; Machrafi, Mustapha (Ed.). Varaždin: University North; Varazdin Development and Entrepreneurship Agency, 2023. pp. 84-90. urn:nbn:hr:227:885149
Bartulović, Marijana; Šuća, Nađa; Vuletić, Filip

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Bartulović, M., Šuća, N. & Vuletić, F. (2023). IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS. In M. A. Omazic, (Ed.), I. Pihir, (Ed.), M. Machrafi, (Ed.), Economic and Social Development (Book of Proceedings) (pp. 84-90). Varaždin: University North; Varazdin Development and Entrepreneurship Agency. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:885149

Bartulović, Marijana, et al. "IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS." Economic and Social Development (Book of Proceedings), edited by Mislav Ante Omazic, edited by Igor Pihir, edited by Mustapha Machrafi, Varaždin: University North; Varazdin Development and Entrepreneurship Agency, 2023, pp. 84-90. https://urn.nsk.hr/urn:nbn:hr:227:885149

Bartulović, Marijana, Nađa Šuća and Filip Vuletić. "IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS." In Economic and Social Development (Book of Proceedings), 84-90. Varaždin: University North; Varazdin Development and Entrepreneurship Agency, 2023. Accessed 2024 October 31. https://urn.nsk.hr/urn:nbn:hr:227:885149

Bartulović, M., Šuća, N. and Vuletić, F. (2023) 'IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS', in Omazic, M. A. (ed.), Pihir, I. (ed.), Machrafi, M. (ed.), Economic and Social Development (Book of Proceedings), Varaždin: University North; Varazdin Development and Entrepreneurship Agency, pp. 84-90. Available at: https://urn.nsk.hr/urn:nbn:hr:227:885149 (Accessed 31 October 2024)

Bartulović M, Šuća N, Vuletić F. IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS. In: M. A. Omazic, ed., I. Pihir, ed., M. Machrafi, ed. Economic and Social Development (Book of Proceedings). Varaždin: University North; Varazdin Development and Entrepreneurship Agency; 2023. Pp. 84-90. [cited 2024 October 31] Available at: https://urn.nsk.hr/urn:nbn:hr:227:885149

M. Bartulović, N. Šuća and F. Vuletić, "IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS", Economic and Social Development (Book of Proceedings), M. A. Omazic, I. Pihir and M. Machrafi, Eds. Varaždin: University North; Varazdin Development and Entrepreneurship Agency, 2023. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:227:885149 [Accessed: 31 October 2024]

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Metadata
Title (english)IMPACT OF CRISIS ON RECOGNITION AND MEASUREMENT OF PROVISIONS IN FINANCIAL STATEMENTS
AuthorMarijana Bartulović
AuthorNađa Šuća
AuthorFilip Vuletić
EditorMislav Ante Omazic
EditorIgor Pihir
EditorMustapha Machrafi
Author's institutionUniversity of Split
University Department of Forensic Sciences
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
Provisions, as a separate item in the financial statements, have an effect on the balance sheet and the profit and loss account and are also published in the notes to the financial statements. The special and significant characteristic of provisions is that they are determined by the company's management, which means that they are subject to assessment. In this sense, there is a great risk and the possibility of manipulation with this position of financial statements in order to achieve the desired financial result. The aim of this work is to determine the practices of reporting provisions on a sample of Croatian companies with a special emphasis on determining and identifying practices in the recognition and measurement of provisions in financial statements in the period before the COVID pandemic and during the pandemic period. Research was conducted on a sample of 53 companies listed on Zagreb Stock Exchange in period 2016-2021. The main goal of the research is to determine whether companies increase or decrease provisions in periods of crisis as well as to analyze impact of provisions on financial result in period before crisis and in crisis period.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Publication titleEconomic and Social Development (Book of Proceedings)
Numberingpp. 84-90
p-ISSN1849-7535
URN:NBNurn:nbn:hr:227:885149
Publication2023
ConferenceTitle: 99th International Scientific Conference on Economic and Social Development
Location: Plitvička jezera, Croatia
Start date: 2023-09-15
End date: 2023-09-16
Assembly type: Lecture
Type of resourceText
PublisherVaraždin: University North; Varazdin Development and Entrepreneurship Agency
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-07-08 10:24:28