prikaz prve stranice dokumenta Analiza koncepta fer vrijednosti
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master's thesis
Analiza koncepta fer vrijednosti
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. urn:nbn:hr:145:321347
Gal, Tamara
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Institutional repository: EFOS REPOSITORY

Cite this document

Gal, T. (2018). Analiza koncepta fer vrijednosti (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:321347

Gal, Tamara. "Analiza koncepta fer vrijednosti." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:321347

Gal, Tamara. "Analiza koncepta fer vrijednosti." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:321347

Gal, T. (2018). 'Analiza koncepta fer vrijednosti', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 03 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:321347

Gal T. Analiza koncepta fer vrijednosti [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 November 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:321347

T. Gal, "Analiza koncepta fer vrijednosti", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:321347

Metadata
TitleAnaliza koncepta fer vrijednosti
Title (english)The analysis of fair value concept
AuthorTamara Gal
MentorBlaženka Hadrović Zekić (mentor)
Committee memberBlaženka Hadrović Zekić (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberJerko Glavaš (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Zakonska obveza poduzeća je da rezultat svojeg poslovanja prezentira kroz financijske izvještaje. Osnovni cilj financijskog izvještavanja je korisnicima financijskih izvještaja na istinit i objektivan način prikazati poslovanje poduzeća i njegov financijski položaj. Sastavljanje financijskih izvještaja temelji se na pravilima sastavljanja i prezentiranja koja proizlaze iz računovodstvenih standarda. Izborom računovodstvene politike, uprava poduzeća odlučuje na koji će način mjeriti elemente iskazane u financijskim izvještajima, te njihov sadržaj prezentirati u bilješkama. Računovodstvena regulativa dopušta različite načine mjerenja elemenata imovine i obveza. Najčešće korištena mjera je troškovna, odnosno nabavna vrijednost. U ovom radu naglasak se stavlja na mjerenje elemenata putem fer vrijednosti. Fer vrijednost predstavlja određenu cijenu prema kojoj se neka imovina može prodati ili obveza podmiriti između informiranih strana na aktivnom tržištu. Upute za utvrđivanje i tehnike mjerenja fer vrijednosti donosi MSFI 13 koji je u skladu sa zahtjevima drugih računovodstvenih standarda. Temeljem revidiranih nekonsolidiranih financijskih izvještaja poduzeća čije dionice kotiraju na Zagrebačkoj burzi provodi se istraživanje upotrebe fer vrijednosti prilikom naknadnog mjerenja nekretnina, postrojenja i opreme. Uzorak čini 113 poduzeća iz različitih sektora poslovanja, unutar promatranog obračunskog razdoblja od pet godina, odnosno od 2013. do 2017. godine. Provodi se i analiza kretanja elemenata bilance, računa dobiti i gubitka, te se računaju osnovni pokazatelji likvidnosti, zaduženosti, profitabilnosti i investiranja.
Abstract (english)
Companies are legally obliged to publish their annual financial statements. The main purpose of financial reporting is to enable reliable insight into company's business management and its financial position on the market for all interested parties. A financial statement compilation is based on the rules of compilation and presentation arising from the accounting standards. By selecting accounting policies, company's management decides how the elements presented in the financial statements will be measured and presented. Accounting regulations allow different ways of measuring elements of assets and liabilities. The cost or purchase value is the most commonly used measure. This paper focuses on far value as a measure. Fair value represents a certain price at which an asset can be sold or settled by informed parties in an active market. Guidelines on fair value measurement are provided by IFRS 13, which are in accordance with the requirements of other accounting standards. Based on the revised unconsolidated financial statements of companies whose shares are quoted on the Zagreb Stock Exchange, the focus of research is put on the use of fair value, the appropriate measure of real property, plant and equipment. The analysis is conducted on a sample of 113 companies from different business sectors, within a 5 years accounting period (2013 – 2017). Along with basic indicators of liquidity, indebtedness and investment, balance sheet analysis and gain and loss analysis were conducted
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:321347
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-11-09 11:15:14