Računovodstvo, revizija i financije

Računovodstvo, revizija i financije


Revizor - uvodnik

rrif - 3.2007, str. 13


rrif - 3.2007, str. 15
This year too, profit tax payers should submit their annual financial statements for the year of 2006 to the Register which is led by FINA. The obligation to do so arises from the Law on the Register of Annual Financial Statements (Official Gazette of Narodne Novine (NN) no. 47/03) and Regulations on the Register of Annual Financial Statements ( NN no. 49/03 and 41/04). The time limit for submitting is 31st March 2007. Entrepreneurs submit annual financial statements on the form of GFI-POD and this article presents detailed instructions for its filling-in.


rrif - 3.2007, str. 29
 A chief accountant is confronted with the final book entries connected with the use – distribution of profit and loss covering which can be executed only if there is a decision of the shareholders’ meeting on it. As the deadline for submitting financial statements (GFI-POD) to the Register with FINA is 31st March, and for Tax Administration, by 30th April, it is necessary to accelerate making the decisions in order to finish the annual accounts. The decisions can be delivered to FINA also later on, by 30th September. The article offers detailed accounting procedures with the distribution of profit and covering of a possible loss.


rrif - 3.2007, str. 41
The purpose of the notes with financial statements is to give users additional information which is not presented in the balance of accounts, profit and loss account, report on capital changes or cash flow statement, and what is important for the understanding of those statements. It is understood by the mentioned that no dull data and tables, important for users, are published in financial statements; but exclusively, the data significant for decision-making and understanding. In this article, the instructions are offered for preparing the notes with financial statements, which are a component part of the set of financial statements.


rrif - 3.2007, str. 54
Since January, 2006, a new Accounting Act is effective which separated the accounting system of companies into a part of the companies (big ones) applying IFRSs and a part of companies (small andmedium-size ones) applying the “old” IASs. As thesubjects obliged to prepare consolidation reports accordingto the IFRSs are different than the subjects of consolidated reports according to the “old” IASs, the small companies obliged to prepare the consolidation of financial statements can confront with the problems of classification to big or small or medium sized enterprises.This article deals with some issues of the consolidation of financial statements in conformity with the IFRSs as we suppose that consolidated financial statements will be prepared only by the companies that apply IFRSs.


rrif - 3.2007, str. 68
In production companies, attention is paid to accounting entries of finished products in stock. It is necessary to establish subledger recording of finished products according to particular articles, recording at the account of stocks in financial bookkeeping, and execute corresponding calculations of the prices of production, sales prices and tax liabilities connected with the outlet of finished products from stock. For every accounting procedure corresponding bookkeeping documents must be provided. The article deals with these issues and supports them with examples.


rrif - 3.2007, str. 74
Management accounting can occupy a corresponding place in an enterprise only with corresponding innovations and become a partner to the management bodies of an enterprise. In 21st century, it will be characterized by the solutions to simulate generating and support innovative operations in an enterprise. Future management accounting is permeated with two groups of novelties; innovations with the relationship to the management, new organizational forms of operations in the environment to be informed and the novelties with the application of new methods and technological support to the work of accountants.The article offers a short review of the novelties with the managerial bookkeeping.

Practical Course of Budgetary Accounting

rrif - 3.2007, str. 80
  1. Kazalište je naplatilo svoje usluge za sezonu2007./2008. u ciklusu pretplate. Za naplaćene uslugeizdalo je račun.Sezona traje u razdoblju od rujna 2007. do lipnja2008.Prema cjeniku i dinamici održavanja predstavau sezoni struktura budućih prihoda je: 40% se ostvarujeza 2007., a 60% za 2008.U preplati je prodano 100 karata po 10,00 kn i to:...
  1. Zdravstvena ustanova nabavlja objekt hidroterapije.Zdravstvena ustanova se za nabavu objekta kreditnozadužila kod bankarskog sektora za 14.000,00kn.Kredit će u svoti od 9.100,00 kn vratiti županija,a u svoti 4.900,00 kn.Zdravstvena ustanova je sklopila ugovor sažupanijom o tome da će županija u svoje ima a zaračun zdravstvene ustanove obaviti postupak nabavei stručnog nadzora nad poslovima izgradnjeobjekta. Također je dogovoreno između banke,zdravstvene ustanove i županije da će sredstva kreditabanka doznačiti na račun županije.Radovi za izgradnju objekta bit će zaračunanižupaniji. Županija će radove dobavljaču i platiti....
  1. Zaključen je ugovor o zajmu između izvođačakanalizacije i grada. Svota zajma je jednaka vrijednostiobavljanog posla. Ugovorena i stvarna vrijednostposla je 1.900,00 kn. Zajam će se zaduživati... 
  1. Dugotrajna nefinancijska imovina

Presentation of Financial Statements

rrif - 3.2007, str. 83
Na redovitoj mjesečnoj sjednici održanoj 23. do 25. siječnja 2007. IASB je raspravljao o poslovnim kombinacijama, financijskim instrumentima, obvezama i glavnici, plaćanjima na bazi dionica, ugovorima o osiguranja, prezentiranju financijskih izvješća i ostalim uglavnom tehničkim pitanjima. U nastavku se ukratko iznose rasprave i zaključci o prezentiranju financijskih izvješća te o ostalim tehničkim pitanjima vezanim za standarde.
  1. Predočavanje financijskih izvješća
  2. Računovodstveni standardi za mala i srednje velika poduzeća


rrif - 3.2007, str. 85
Elementary prerequisite of a successful realization of investment projects is their gradual execution according to in advance defined stages which request series of planning activities for the execution of which it is to provide for an optimum, and in exceptional cases, minimal period of time. The execution of each stage should be extensively analysed, evaluated and its execution accepted, returned to repeated execution or rejected. Only after the acceptance of a preliminary stage, it is permitted to start with the work at the next stage. The accepted stage can be changed only by a body to have accepted it. The materials for issuing conclusions and decisions are prepared by the investment project manager with the staff members.


rrif - 3.2007, str. 94
Health care sector expenses have a long ago exceeded the economic power of even most developed countries. It has been a long time since the attitudes prevailed that slowing down the health protection services demand would happen when certain level is achieved. On the opposite; with the development of medical technology, growth of income of the health care users and especially their age structure, health demand makes larger and larger problems through its extent and structure in all the countries of the world. The author explains to which degree that activity can be exposed to market conditions; what are microeconomic specificities of hospital health protection and which novelties could be introduced.


rrif - 3.2007, str. 101
With the conditions of a global economy, entrepreneurs perform their activities in various countries, or in various tax jurisdictions. Operations in the States that are different from the State of the entrepreneur’s seat lead to establishing a permanent place of activity or a business unit in such States in order to protect the interests of the enterprises and at the other side, also the financial or fiscal interests of the countries in which a part of the operations takes place. Such permanent business units are however also obliged to pay the sales tax or value added tax and that is the topic of this article.


rrif - 3.2007, str. 105
The entrepreneurs working in someone else’s name and for someone else’s account must have the business books to record transfer entries. With respect to the transfer items, the entrepreneurs are not considered to be either creditors or debtors.There appears often a dilemma with accountants if the transfer item is a subject to value added tax. This article, therefore, explains and illustrates by the most frequent examples from practice, what is considered to be transfer items and their tax and accounting positions.


rrif - 3.2007, str. 110
In procedural and other laws, regulating tax issues, the period within which tax inspection is to beperformed is not correctly and precisely prescribed. But regardless of the fact that the laws do not precisely prescribe the time limit of performing inspection, it does not mean that law regulation failed or that the inspection duration has been left to the will of an inspector. Due to the complexity of performing tax control, the legislators prescribed basic principles of performing a tax procedure from which one can evaluate approximately the duration of tax control. The purpose of the article is therefore to point that from the basic principles of a tax procedure, the duration of tax inspection can be evaluated.

VAT with Approach to the Inland EU Market Part 2

rrif - 3.2007, str. 117
  1. Opći podatci o Europskoj uniji
  2. Pravo Zajednice
  3. Šesta smjernica o PDV-u od 17. svibnja 1977. (tzv. 6. smjernica EZ-a)
  4. Prijelazno pravilo o PDV-u od 1. siječnja 1993.
  5. Pravosuđe opće važnosti Europskoga suda pravde (ESP)

Issuing and Application of Catering Industry Standard Specifi cations and Pricelists

rrif - 3.2007, str. 124
Osnovna zadaća ugostitelja je zadovoljiti potrebe sve zahtjevnijeg domaćeg i stranog gosta, a u te potrebe osim usluge smještaja svakako treba ubrojiti i gastronomske potrebe. Upravo zato je donošenje normativa i cjenika ugostiteljskih usluga iznimno bitno, o čemu pišemo u nastavku članka.
  1. Uvod
  2. Osnove i potrebe za donošenjem normativa i cjenika
  3. Subjekti koji su zakonski obveznici donošenja i pridržavanja normativa i cjenika
  4. Ugostieljski objekti na koje se odnosi obveza donošenja i pridržavanja normativa i cjenika
  5. Posebno o ugostiteljskim cjenicima
  6. Posebno o ugostiteljskim normativima

Pitanja i odgovori

rrif - 3.2007, str. 133
U ovim savjetima daje se nekoliko odgovora na pitanja što su ih uredništvu RRiF-a uputili naši pretplatnici. Odgovori su iz nekoliko pravnih područja, pa se nadamo da će čitatelji pronaći rješenje i za svoj problem.
    Računovodstvo i revizija
  • Porez na dohodak
  • Porez na tvrtku


rrif - 3.2007, str. 135
The Customs Law has been changed again; and so amended, it has been applied since January 1,2007. The most of the provisions to have been the subject of amendments of the Customs Law are the consequence of the obligation of the Croatian customs regulations harmonization with the, in the meantime, amended European Union customs system regulations, and a smaller part was due to the need to overcome certain difficulties in Croatian customs practice.

New Decisions of Croatian National Bank

rrif - 3.2007, str. 139
Na posljednjoj sjednici Savjeta Hrvatske narodne banke održanoj u veljači 2007. donesene su dvije nove odluke. To je Odluka o uvjetima i načinu na koji ovlašteni mjenjači obavljaju mjenjačke poslove te Odluka o postupanju sa stranom gotovinom za koju postoji sumnja da je krivotvorena. Potonja je potpuno nova odluka vezana za devizno poslovanje.
  1. Odluka o postupanju sa stranom gotovinom za koju postoji sumnja da je krivotvorena
  2. Odluka o uvjetima i načinu na koji ovlašteni mjenjači obavljaju mjenjačke poslove


rrif - 3.2007, str. 142
Financial institutions would never grant a credit to an obviously poor client as such behaviour has no connection with profit achieving; i.e. with market economy rational behaviour. It is therefore certain that the developing of a successful system of microcrediting, i.e. the crediting of sub-optimal clients from the point of view of the usual economic logic and acceptable risk can not result in the Nobel Prize for economy. However, it can, though, result in the Nobel Prize– for peace. It is just due to altruism built into the economic model of micro-crediting, that the Prizefor the year of 2006 was granted to the economist Muhamad Yunus from Bangladesh and Grameen Bank which is led by him, as a recognition for their efforts with creating economic and social opportunities for the poor.


rrif - 3.2007, str. 144
A set of annual statements of a company is made of two types of reports: financial statements and a company status report. The Companies’ Act prescribed the obligation of the Management to report the Supervisory Board on the issues significant for the operations and the status of the company, and submitting the company’s status report to the shareholders’  meeting.The article describes the procedure of preparingthe report on a company’s status.

Radni sporovi u sudskoj praksi

rrif - 3.2007, str. 146
U procesu suđenja sudovi općenito, pa i u radnim sporovima, pri tumačenju odredaba zakonskih i drugih propisa daju smjernice ostalim subjektima koji primjenjuju radno pravo kako da to pravo što pravilnije protumače prije njegove primjene na konkretni slučaj. Tu posebnu ulogu ima Vrhovni sud Republike Hrvatske (VSRH) kao najviši sud u RH čija je jedna od najvažnijih zadaća ujednačavanje sudske prakse u državi. U nastavku dajemo prikaz triju odluka VSRH iz područja radnoga prava. Jedna se odnosi na naknadu plaće radniku, druga na opoziv predstavnika radnika u nadzornom odboru dioničkoga društva, a treća na uvjete za primjenu sankcije poništenja izbora za radničko vijeće.
  1. Plaće
  2. Temeljna ovlaštenja radničkoga vijeća
  3. Poništenje izbora za radničko vijeće


rrif - 3.2007, str. 147
Life insurance, voluntary pension insurance and supplementary and private health insurances are personal insurances according to which the insured person can be only a natural person who uses the rights from the insurance contract. A personal characteristic of such contracts and insurance policies points to the fact that the premium is paid from personal resources of a person i.e. of the insured person that are available to the insured person only after settlement of compulsory contributions and income tax. According to the Income Tax Act, the insurance premiums are treated once as a salary, next time as a tax relief and on a third occasion, as the income from insurance. It is a rather complex task to connect those three roles of insurance premiums in practice, and that is the topic of this article.


rrif - 3.2007, str. 156
Employers who employ a person with invalidity can realize stimulations with respect to the return of the health insurance contribution and employment contribution. The Wages and salaries of the personswith invalidity are subject to the calculation and paymentof contributions in the equal way as with the persons without established invalidity, except in a case of a payroll account for the persons with established status of a Croatian War veteran invalid.

Refund of Contributions Paid with the Top Annual Base for 2006

rrif - 3.2007, str. 160
Od 1. siječnja 2003. plaćanje obveznih doprinosa se obavlja u skladu sa Zakonom o doprinosima za obvezna osiguranja (Nar. nov., br. 147/02. do 177/04. – dalje: Zakon), prema kojem se ograničava osnovica za plaćanje mirovinskog doprinosa na mjesečnoj i godišnjoj razini. Ako se dogodi da je osiguranik ili isplatitelj za osiguranika u kalendarskoj godini uplatio mirovinski doprinos na osnovicu koja premašuje najvišu godišnju osnovicu osiguranik, može zatražiti od Porezne uprave povrat preplaćenog doprinosa za mirovinsko osiguranje uplaćenog na temelju generacijske solidarnosti - I. stup. Budući da se uplaćeni mirovinski doprinos smatra izdatkom osiguranika te smanjuje poreznu osnovicu, pri povratu doprinosa obračunava se i obustavlja porez na dohodak po stopi od 45%.O tome kako zatražiti povrat doprinosa za mirovinsko osiguranje pišemo u ovom članku.
  1. Uvodne pripomene
  2. Povrat doprinosa
  3. Postupak utvrđivanja prava na povrat i rješavanje po zahtjevu
  4. Utvrđivanje pripadajuće osnovice za pojedino razdoblje staža osiguranja
  5. Godišnji obračun za razdoblje kraće od godine dana
  6. Mogućnost ograničavanja plaćanja doprinosa za i. Stup tijekom godine
  7. Primjena najviše osnovice za plaćanje mirovinskog doprinosa u praksi

Vijesti iz udruge "Hrvatski računovođa"

rrif - 3.2007, str. 166
    Obavijest računovođama Slavonije i Baranje
  • Kuba, turistička tura 15.-23.4.2007.

Novi propisi

rrif - 3.2007, str. 167

Stručne obavijesti

rrif - 3.2007, str. 169
    Svote naknada, potpora i nagrada koje se mogu isplatiti bez poreza
  • Plaće - osnovice, stope doprinosa, poreza i prireza i uplatni računi
  • Oporezivanje drugih dohodaka
  • Porez na dohodak od kapitala
  • Dvostruka oporezivanje
  • Statistika - prosjeci plaća
  • Otpremnina prema zakonu o radu
  • Povrat PDV-a stranicima - fizičkim osobama
  • Podsjetnik za zakonska plaćanja i obveze u ožujku 2007.
  • Financijske obavijesti
  • Pregled uplatnih računa u 2007.
  • Pregled tečajeva i kamata
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)