FINANICIAL REPORTING AND MANAGING OF SMALL COMPANIES IN REPUBLIC OF CROATIA

Mala društva posebno su značajan segment gospodarstva kako u svijetu tako i u Republici Hrvatskoj. Oni čine 98,5% od ukupnog broja registriranih subjekata, odnosno mikro i mala društva zajedno. Mikro i mala društva mogu biti organizirani kroz gotovo sve oblike pravnog organiziranja poslovnih subjekata; kao obrtnici, trgovci pojedinci, društva s ograničenom odgovornošću itd. Uvođenjem različitih e-servisa olakšano je otvaranje i poslovanje za sve oblike subjekata. Direktivom 2013/34 Odbor za međunarodne računovodstvene standarde (IASB) i Europska komisija usvojili su i objavili smjernice financijskog izvještavanja za mikro i mala društva. IASB je objavio i detaljne upute o primjeni Međunarodnih računovodstvenih standarda za mala i srednje velika društva (IFRS for SMEs) te upute o primjeni pojedinih odredaba standarda koje se odnose na mikro društva. Tim se uputama daju smjernice o određivanju veličine društva, a uz njih i potrebne informacije koje treba prezentirati u financijskim izvještajima. U Republici Hrvatskoj su kriteriji za razvrstavanje društava regulirani Zakonom o računovodstvu. Za malo društvo od presudnog je značaja upravljanje njegovim poslovanjem, a to je i nužna pretpostavka za njegov opstanak i razvoj. Upravljanje podrazumijeva koordinaciju vještina i znanja različitih resursa kako bi ostvarili svoje ciljeve, a te rezultate prezentirali u financijskim izvještajima. Cilj ovog rada je prezentirati poslovanje malih društava a posebno upravljanje malim društvima, te financijsko izvještavanje tih društava koje služi prvenstveno vlasnicima i državi.Small companies are a particularly important segment of the economy both in the world and in the Republic of Croatia. They make 98.5% of total registered subjects, micro and small companies together. Micro and small societies can be organized through virtually all forms of legal organization of business entities; as tradesmen, retailers, limited liability companies and even joint stock companies. By introducing different e-services, it is easier to open and operate for all forms of subjects. Directives 2013/34 The International Accounting Standards Board (IASB) and the European Commission have adopted and published financial reporting guidelines for micro and small companies. The IASB has also published detailed guidance on the application of International Financial Standards Accounting Standards (IFRSs) and guidance on the application of certain provisions of micro-entity standards. These instructions provide guidance on determining the size of the enterprise, along with the information required to be presented in the financial statements. In the Republic of Croatia, the criteria for the classification of companies are regulated by the Accounting Act (NN78/2015.g) For a small registered company it is crucial to manage its business as a necessary prerequisite for its survival and development. Management implies co-ordination of skills and knowledge of different resources to achieve their goals and present these results in the financial statements. This work would bring close to the functioning of small companies, in particular the management of small companies, and the financial reporting of small companies primarily serving the management and the state, as well as potential investors, business partners, employees and other interested parties