New Accounting Act | Croatia
In the new Accounting Act published on July 17th 2015. in the National Gazette number 78/2015 significant changes were introduced. The new Act comes into force on January 1st 2016 and all entrepreneurs are obliged to apply the provisions of the new Act.
The most significant changes regarding entrepreneurs in the new Act are as follows:
- A bookkeeping document is any internally or externally written document or an electronic record of a business transaction that has taken place which clearly and authentically contains all the relevant information about the transaction. It is used as a basis for entering data into business books and therefore needs to be authentic, accurate and prepared in such a manner as to enable a technical person to discern the respective transaction therefrom.
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