With its knowledge and active participation, Dodana vrijednost helps to promote our profession in writing for magazines: “Accounting and Finance” Croatian Association of Accountants and Financial Experts and TEB’s “Finances and taxes”.
In this section, you can also find the publication about us in various media as well as information on previous sessions.
- Publication in Večernji list – How to choose a good accounting service?
Večernji List published an article “How to choose a good bookkeeping service”, which we share with you completely.
- Lecture at the Faculty of Economics: Accounting in Practice
Dodana vrijednost held an optional lecture: Accounting in practice at the Faculty of Economics in Zagreb.
- Finance and Taxes: Factoring – financing through the sale of receivables
Throughout the article, the author introduces us with the basic features of factoring as a way of financing businesses through the sale of its receivables, as well as its accounting and tax treatment.
- Finance and Taxes: Impairment of financial assets
At the end of each reporting period, entrepreneurs need to assess whether there is an objective evidence of impairment of financial assets. If it is found to exist, it is necessary to identify and record impairment losses of financial assets.
- Finance and Taxes: Accounting for financial assets available for sale
In the article, the author explains the accounting of financial assets available for sale in accordance with the provisions of the CFRS and IFRS. It also explains when you should classify financial asset for sale and what the financial and tax effects of such evaluation are.
- Finance and Taxes: Accounting for investments in treasury bills
This article provides a view of accounting and valuation of treasury bills, depending on the category of financial assets in which the records are classified.
- Finance and Taxes: The Effects of Changes in Foreign Exchange Rates in the valuation of financial assets
This article presents the evaluation of the effects of changes in foreign exchange rates resulting from the financial assets and the manner of accounting and publishing, depending on the category of financial assets.
- Finance and Taxes: Exposure to Risks publication
Large and medium-sized enterprises are obliged to draw up, for the purpose of public disclosure, an annual report that, among other things, should include information on the exposure to price risk, credit risk, liquidity risk and cash flow risk. This article explains in detail each of these risks and ways of their quantification.
- Accountancy and Finance: Annual Financial Statements of open-end Investment Funds for 2009
Companies for fund management investment will draw up the annual financial statements for 2009 in the same form as last year and publish them in the Registry of annual financial statements in the Financial Agency, together with the financial statements of their own business. The following is a presentation of the regulatory and professional framework for the preparation and presentation of financial statements of open-end funds.
- Finance and Taxes: Bonds – recognition and measurement
A bond is a debt security that is issued with the aim to raise funds with a predetermined maturity. There are varieties of types of bonds, and major groups (considering the cash flows) are coupon bonds, zero-coupon bonds and annuity bonds. The issuer wise, the bonds can be divided into state, municipal and corporate.
- Finance and Taxes: Financial instruments – recognition and measurement
In the article, the author shows how the financial instruments are classified in accordance with that value, with practical examples of posting. The subject of this article are investments in financial instruments within the scope of IAS 39 – Financial assets: Recognition and Measurement, and CFRS 9 – Financial assets.
- Accountancy and Finance: Impairment of financial assets under CFRS 9 and 12, and IAS 39
At each balance sheet date, the entity has to subject the financial assets measured according to cost or amortized cost, to impairment tests. If there is an objective evidence of impairment, the entity is to acknowledge the impairment loss in the income statement or by application of CFRS and IFRS. Due to a significant and prolonged decline in stock prices that we see in our and the world market, the article addresses the additional attention to the impairment of equity securities.
- Accountancy and Finance: Code of Conduct when providing investment services
The adoption of the Capital Market Act (OG, 88/08) the Legislator has specified rules of conduct for investment firms as good business people to achieve greater customer protection and transparency in business. The following is a legislative provision to which all investors in the capital market should be introduced, and that especially refers to small investors with limited knowledge and experience relating to transactions in financial instruments.
- Accountancy and Finance: Impact of the Capital Market Act for companies that provide portfolio management services and investment advice
This article is a sequel to the RIF article, No. 11/2008, “Review of the Capital Market Act” where the author briefly reviews the provisions of the Capital Market Act published in OG, 88/08 which, by coming into force on 01 January 2009, completely replaces the current Securities Market Act (OG, 84/02, and 138/06.) and bring a number of new regulations transferred from the EU directive. This time she will introduce the most important provisions that will affect the operations of firms providing portfolio management services and investment advice.
- Accountancy and Finance: Review of the Capital Market Act
Capital Market Act, published in OG 88/08 with entry into force on January 1, 2009, will completely replace the current Securities Market Act (OG 84/02, and 138/06) and will bring us a number of new regulations transposed from the European Union Directive. Proper implementation of the capital market will bring greater protection of assets of clients of investment firms.