- Path:
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Financial Statements and the Determination of Distributable Profits in Croatia
Files
Restricted access: The document can be accessed only at the computer workstations of the Zentral- and Landesbibliothek Berlin. Here you can find our current opening hours.
Periodical
- Title:
- Accounting, Economics, and Law
- Publication:
-
Berlin Boston, Mass.: De Gruyter
- Note:
- Fortsetzung der Druck-Ausgabe
- Volltext auch als Teil einer Datenbank verfügbar
- Gesehen am 10.01.15
- C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
- Scope:
- Online-Ressource
- ISSN:
- 2152-2820
- ZDB-ID:
-
2629308-0
- Keywords:
- Zeitschrift
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
- Title:
- Accounting, Economics, and Law
- Publication:
-
Berlin Boston, Mass.: De Gruyter
- Note:
- Fortsetzung der Druck-Ausgabe
- Volltext auch als Teil einer Datenbank verfügbar
- Gesehen am 10.01.15
- C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
- Scope:
- Online-Ressource
- ISSN:
- 2152-2820
- ZDB-ID:
-
2629308-0
- Keywords:
- Zeitschrift
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
Article
- Title:
- Financial Statements and the Determination of Distributable Profits in Croatia
- Publication:
-
Berlin Boston, Mass.: De Gruyter, 2025
- Language:
- English
- Information:
- Abstract: A significant principle in evaluating a company’s sustainability is the going concern principle, which assesses its ability to continue with its operations for the foreseeable future. Thus, adequate financial position and profitable business operations are preconditions for fulfilling going concern requirements, which leads to a prudent company’s capital management. However, this is insufficient for capital sustainability, considering that aggressive dividend policies lead to decreased capital. National laws and regulations play a significant role in preserving paid-in and accumulating earned capital, especially those regulations related to companies’ legal systems and accounting practices. This article provides a comprehensive overview of the Croatian legal system regarding the main aspects of regulations on dividend distributions on the one side and accounting recognition and measuring policies related to paid-in and earned capital on the other side. The results are beneficiary for the objectives of the ELI project Guidance on Company Capital and Financial Accounting for Corporate Sustainability related to “restating and modernising well-established provisions of European company law on: (i) distributions; (ii) equity capital maintenance; and (iii) non-distributable reserves, with a view to fostering and facilitating sustainable business conduct through responsible company capital management and financial accounting adjustments”.
- Scope:
- Online-Ressource
- Note:
- Kein Open Access
- Archivierung/Langzeitarchivierung gewährleistet
- Keywords:
- company’s capital sustainability ; dividends distribution ; accounting policies ; financial reporting standards ; financial statements ; M41 ; K22
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
- Title:
- Financial Statements and the Determination of Distributable Profits in Croatia
- Publication:
-
Berlin Boston, Mass.: De Gruyter, 2025
- Language:
- English
- Information:
- Abstract: A significant principle in evaluating a company’s sustainability is the going concern principle, which assesses its ability to continue with its operations for the foreseeable future. Thus, adequate financial position and profitable business operations are preconditions for fulfilling going concern requirements, which leads to a prudent company’s capital management. However, this is insufficient for capital sustainability, considering that aggressive dividend policies lead to decreased capital. National laws and regulations play a significant role in preserving paid-in and accumulating earned capital, especially those regulations related to companies’ legal systems and accounting practices. This article provides a comprehensive overview of the Croatian legal system regarding the main aspects of regulations on dividend distributions on the one side and accounting recognition and measuring policies related to paid-in and earned capital on the other side. The results are beneficiary for the objectives of the ELI project Guidance on Company Capital and Financial Accounting for Corporate Sustainability related to “restating and modernising well-established provisions of European company law on: (i) distributions; (ii) equity capital maintenance; and (iii) non-distributable reserves, with a view to fostering and facilitating sustainable business conduct through responsible company capital management and financial accounting adjustments”.
- Scope:
- Online-Ressource
- Note:
- Kein Open Access
- Archivierung/Langzeitarchivierung gewährleistet
- Keywords:
- company’s capital sustainability ; dividends distribution ; accounting policies ; financial reporting standards ; financial statements ; M41 ; K22
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
