IN ENGLISH Important amendments to the Accounting Act 1 January, 2016
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1 IN ENGLISH Important amendments to the Accounting Act 1 January, 2016 GENERAL PROVISIONS In general provisions the provisions of the Directive 2013/34/EU were transposed. Introduced and extended terms: public interest entity parent company subsidiary group CLASSIFICATION OF BUSINESSES Businesses are classified into micro, small, medium and large businesses. The criteria for classification are indicators determined on the last day of the business year which precedes the business year for which the financial reports are made. MICRO SMALL MEDIUM LARGE (does not exceed 2/3 conditions) (does not exceed 2/3 conditions) (does not exceed 2/3 conditions) (exceeds 2/3 conditions) Assets kn kn kn kn Income kn kn kn kn Employees New classification of entrepreneurs to small, medium and large. Group of entrepreneurs can use the last balance and profit and loss statement before consolidation elimination, but shall increase indicators of total assets and income to 20%. SMALL MEDIUM LARGE (does not exceed 2/3 conditions) (does not exceed 2/3 conditions) (exceeds 2/3 conditions) Assets kn kn kn Income kn kn kn Employees
2 Accounting documents must contain: name and number of accounting document description of content of the business event and identification of participants the amount of money or the price per unit with the calculation of total amount date of business event if different than issuance date date of issuance of the accounting document signature of the person responsible for business event, and the person responsible for controlling the authenticity of the documents before entering the data from the accounting document into the business books designation of the account on which the accounting document will be entered in the books. The invoice does not have to be signed, but it must contain the name and surname of the person responsible for its drafting, or the person authorised to represent the entrepreneur or the person to whom he transferred this authority. TIMEFRAME FOR KEEPING OF DOCUMENTS The timeframe for keeping documents based on which data is entered in the journal, general ledger and supporting ledgers is 11 years. An entrepreneur can keep business documents outside the territory of Croatia, but only in another member state. Unique chart of accounts is prescribed which comprises of classes and subclasses of accounts and synthetic accounts, including its numerical and alphabetic coding and off-balance sheets accounts. Account statement has to contain the following: name, name and surname, seat i.e. address of the entrepreneur numerical code of the account name of the account the period to which it relates opening balance for each accounted change; serial number, date of the change, accounting date, description, debit or credit amount, mark of the corresponding accounting document, identification tags for people who have booked and controlled accounting document the final total debit and credit transactions for the period account Balance at end of the period. The new provision prescribes that the business records must be closed at the latest, four months after the end of the business year. LIST OF ASSETS AND LIABILITIES In accordance with the new Act, it is mandatory to make the list at the end of the business year. ACCOUNTING STANDARDS 2
3 The micro, small and medium businesses have to apply the Croatian financial reporting standards, while large businesses and public interest entities are obliged to apply the IFRS. RESPONSIBILITY OF MANAGEMENT The board president and all board members (directors) are obliged to sign the annual financial statements. AUDIT OF FS The following are obliged to audit financial statements: public entities, medium and large businesses, parent companies of medium and large groups and all companies that have submitted a request for listing their securities on a regulated market. Subject to audit, annual financial reports are all joint-stock companies, commandite partnerships and Ltds whose separate or consolidated data in the year preceding the revision exceeds 2/3 conditions: ANNUAL REPORT total assets ,00kn net income ,00kn average number of employees during the business year-25. The Act regulates the annual report, the statement on the application of corporate management codex and the consolidated annual reports. A new provision regulates that medium businesses in the annual report are not obliged to publish nonfinancial indicators. FINANCIAL STATEMENTS - PUBLIC The deadline for submission of individual annual financial statements for public disclosure and statistical purposes is four months from the last day of the business year. The deadline for submission of consolidated annual financial statements is nine months from the last day of the business year. 3
4 NA HRVATSKOM Najvažnije izmjene novog Zakona o računovodstvu Siječanj 1, 2016 OPĆE ODREDBE U Općim odredbama transponirane su odredbe Direktive 2013/34/EU kojima je uređeno područje primjene, pojmovi, razvrstavanje poduzetnika i grupa. Uvedeni i prošireni su pojmovi: ''Subjekt od javnog interesa'' ''Matično društvo'' (Čl.3.st.2) ''Ovisno društvo odnosno društvo kći'' (Čl.3.st.3) ''Grupa'' (Čl.3.st.4) KATEGORIZACIJA PODUZETNIKA Poduzetnici su razvrstani na mikro, male, srednje i velike poduzetnike. Kriteriji za razvrstavanje su pokazatelji utvrđeni na zadnji dan poslovne godine koja prethodi poslovnoj godini za koju se sastavljaju financijski izvještaji. MIKRO MALI SREDNJI VELIKI (ne prelaze dva od tri (ne prelaze dva od tri (ne prelaze dva od tri (prelaze dva od tri Aktiva kn kn kn kn Prihod kn kn kn kn Zaposleni Novo razvrstavanje grupa poduzetnika na male, velike i srednje. Grupa poduzetnika može za potrebe razvrstavanja koristiti zbrojnu bilancu i račun dobiti i gubitka prije konsolidacijske eliminacije, ali pritom pokazatelje ukupne aktive i prihoda uvećava za 20%. MALI SREDNJI VELIKI (ne prelaze dva od tri (ne prelaze dva od tri (prelaze dva od tri Aktiva kn kn kn 4
5 Prihod kn kn kn Zaposleni Knjigovodstvena isprava mora sadržavati: Naziv i broj knjigovodstvene isprave, Opis sadržaja poslovnog događaja i identifikaciju sudionika poslovnog događaja, Novčani iznos ili cijenu po mjernoj jedinici s obračunom ukupnog iznosa, Datum poslovnog događaja ako nije isti kao datum izdavanja, Datum izdavanja knjigovodstvene isprave, Potpis odgovorne osobe za poslovni događaj te osobe odgovorne za kontrolu vjerodostojnosti isprave prije unosa podataka iz knjigovodstvene isprave u poslovne knjige, Oznaku konta na kojima će knjigovodstvena isprava biti proknjižena. Račun kao knjigovodstvena isprava više ne mora biti potpisan ali i dalje mora sadržavati ime i prezime osobe odgovorne za njegovo izdavanje tj. osobe ovlaštene za zastupanje poduzetnika ili osobe na koju je prenesena ta ovlast. PRODULJENI ROKOVI ČUVANJA Rok za čuvanje isprava temeljem kojih se podaci unose u dnevnik, glavnu knjigu i pomoćne knjige je najmanje 11 godina. Poduzetnik može čuvati knjigovodstvene isprave izvan područja RH, ali samo u drugoj državi članici. Propisuje se jedinstveni kontni plan koji obuhvaća razrede i skupine konta te sintetička konta, uključujući i njihove numeričke i slovne oznake i izvanbilančne račune. Izvadak za pojedini konto mora sadržavati najmanje sljedeće: Naziv, odnosno ime i prezime te sjedište, odnosno adresu poduzetnika, Brojčanu oznaku konta, Naziv konta, Razdoblje na koje se odnosi, Početno stanje ako postoji, Za svaku knjiženu promjenu: redni broj, datum knjigovodstvene promjene, datum knjiženja, opis sadržaja promjene, dugovni ili potražni iznos, oznaku pripadajuće knjigovodstvene isprave, identifikacijske oznake za osobe koje su knjižile i kontrolirale knjigovodstvenu ispravu, Zaključni ukupni dugovni i potražni promet za razdoblje na koje se izvadak odnosi, Stanje konta na kraju razdoblja. Novom odredbom propisano je da se poslovne knjige moraju zaključiti najkasnije 4 mjeseca nakon završetka poslovne godine. POPIS IMOVINE I OBVEZA 5
6 Popis imovine i obveza a se prema novom zakonu popis obvezatno provodi na kraju poslovne godine. RAČUNOVODSTVENI STANDARDI Mikro, mali i srednji poduzetnici obveznici su primjene Hrvatskih standarda financijskog izvještavanja, dok su veliki poduzetnici i subjekti od javnog interesa obveznici primjene Međunarodnih standarda financijskog izvještavanja. PROŠIRENA ODGOVORNOST UPRAVE Predsjednik uprave i svi članove uprave (direktori), odnosno svi izvršni direktori poduzetnika potpisuju godišnje financijske izvještaje. REVIZIJA FINANCIJSKIH IZVJEŠTAJA Obvezi revizije godišnjih financijskih izvještaja podliježu godišnji financijski izvještaji subjekata od javnog interesa, velikih i srednjih poduzetnika, poduzetnika koji su matična društva velikih i srednjih grupa, poduzetnika koji su podnijeli zahtjev za uvrštavanje svojih vrijednosnih papira na uređeno tržište. Obvezi revizije podliježu godišnji financijski izvještaji dioničkih društava, komanditnih društava i društava s ograničenom odgovornošću čiji odvojeni, odnosno konsolidirani podaci u godini koja prethodi reviziji prelaze pokazatelje u dva od tri uvjeta: Iznos ukupne aktive ,00 kn, Iznos prihoda ,00 kn, Prosječan broj radnika tijekom poslovne godine 25. GODIŠNJE IZVJEŠĆE Zakon uređuje godišnje izvješće, izjavu o primjeni kodeksa korporativnog upravljanja, konsolidirano godišnje izvješće, propisuje obvezu sastavljanja godišnjih financijskih izvještaja, konsolidiranih godišnjih financijskih izvještaja, godišnjih izvješća i konsolidiranih godišnjih izvješća te drugih financijskih informacija na hrvatskom jeziku, a iznosi se izražavaju u kunama. Nova je odredba da srednji poduzetnici u godišnjem izvješću nisu dužni objaviti nefinancijske pokazatelje. JAVNA OBJAVA FINANCIJSKIH IZVJEŠTAJA Rok za dostavu pojedinačnih godišnjih financijskih izvještaja za javnu objavu i statističke potrebe je četiri mjeseca od zadnjeg dana poslovne godine. Rok za dostavu konsolidiranih godišnjih financijskih izvještaja je u roku od 9 mjeseci od zadnjeg dana poslovne godine. 6
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