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Academic Journal

KONVERGENCIJA ZEMALJA ČLANICA S UREDBOM VIJEĆA 2022/1854: TEORIJSKI OKVIR OPOREZIVANJA IZVANREDNE DOBITI – SLUČAJ HRVATSKA ; CONVERGENCE OF THE MEMBER STATES WITH COUNCIL REGULATION 2022/1854: THEORETICAL FRAMEWORK OF WINDFALL PROFIT TAXATION – THE CASE OF CROATIA

Authors : Mijoč, Ivo; Kopun, Dubravka; Čevizović, Ivan

Subjects: Council Regulation (EU) 2022/1854; windfall profit (temporary solidarity contribution); income taxation

Source: Pravni vjesnik; Svezak 39 Br. 3-4 (2023); 77-109 ; Pravni vjesnik; Vol. 39 No. 3-4 (2023); 77-109 ; 1849-0840 ; 0352-5317

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Academic Journal

IMPLICATIONS OF THE NEW ACCOUNTING MODEL FOR LEASES

Authors : Čevizović, Ivan; Mijoč, Ivo

Subjects: lease; operating; financial

Source: Ekonomski vjesnik/Econviews - Review of Contemporary Business, Entrepreneurship and Economic Issues; Svezak 32 Br. 1 (2019); 195-207 ; Ekonomski vjesnik/Econviews - Review of Contemporary Business,

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Academic Journal

BINOMIAL MODEL FOR MEASURING EXPECTED CREDIT LOSSES FROM TRADE RECEIVABLES IN NON-FINANCIAL SECTOR ENTITIES

Authors : Remenarić, Branka; Čevizović, Ivan; Kenfelja, Ivana

Subjects: Expected credit loss model; binomial model; IFRS 9

Source: Ekonomski vjesnik/Econviews - Review of Contemporary Business, Entrepreneurship and Economic Issues; Svezak 31 Br. 1 (2018); 125-135 ; Ekonomski vjesnik/Econviews - Review of Contemporary Business,

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