Regulatory Alerts2022-01-01
Regulation on the Chart of Accounts for Leasing Companies
The Croatian Ministry of Finance issued this Regulation to establish the mandatory chart of accounts for leasing companies, effective January 1, 2023. It requires leasing entities to maintain business books and documentation that ensure compliance with applicable laws and professional standards using the prescribed account structure. The regulation defines specific account codes for long-term and short-term assets, liabilities, costs, and revenues to standardize financial reporting in the leasing sector.
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