Croatia

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 Updates

Financial Reporting Framework in Croatia (Updated March 2010)

Under the Croatian National Accounting Law (updated 24 October 2007), the following categories of entities are required to use IFRSs*:

  • All listed companies and those that are preparing to go public.
  • All financial institutions
  • All large enterprises. Large enterprises are those that exceed two of the following three criteria:
    • revenue higher than HRK 260 million
    • total assets higher than HRK 130 million
    • number of employees greater than 250
  • Any other companies as required by financial sector supervisory authorities
  • All who are composing consolidated financial statements according to IFRSs

All other enterprises can voluntarily choose to use IFRSs, or they can use standards adopted by Financial Reporting Standards Board (currently that means IASs as they existed in 2000).

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Updates
Please remember that publications to which this page has links may be out of date because of new or changed IFRSs or other reasons.
December 2010 Update

Deloitte Croatia has published a translation of IFRSs in your Pocket 2010. The content is the same as the English 2010 version.


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