GERMAN ACCOUNTING SYSTEM

Svaka zemlja ima razvijen računovodstveni sustav i može se reći da ne postoje dvije zemlje koje imaju istu računovodstvenu praksu. Na razvoj računovodstvenog sustava utječe veliki broj čimbenika, od ekonomskog razvoja do povijesnih činjenica koje su utjecale na razvoj same države i načina poslovanja. Računovodstveni sustav čini računovodstvena regulativa tj. zakoni i propisi koji se ugrađuju u zakone (npr. direktive) te nacionalni i međunarodni računovodstveni standardi. Cilj ovog rada je prikazati računovodstveni sustav u Njemačkoj, jednoj od najrazvijenijih europskih zemalja.Every country has a developed accounting system and it could be said that there are no two countries which have the same accounting practice. The development of an accounting system is influenced by a number of factors, ranging from economic development to historic facts which affected the development of the country itself and the way the business is conducted there. The accounting system is composed of accounting legislation, i.e. the laws and regulations similar to laws (e.g. directives), and national and international accounting standards. The goal of this thesis is to present the accounting system in Germany, one of Europe's most developed countries