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undergraduate thesis
Računovodstvo prihoda prema HSFI
Rijeka: University of Rijeka, Faculty of Economics and Business, 2020. urn:nbn:hr:192:946347
Luketina, Ivona
University of Rijeka
Faculty of Economics and Business

Institutional repository: Repository of the University of Rijeka, Faculty of Economics and Business

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Luketina, I. (2020). Računovodstvo prihoda prema HSFI (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:946347

Luketina, Ivona. "Računovodstvo prihoda prema HSFI." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:192:946347

Luketina, Ivona. "Računovodstvo prihoda prema HSFI." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:192:946347

Luketina, I. (2020). 'Računovodstvo prihoda prema HSFI', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 25 November 2024, https://urn.nsk.hr/urn:nbn:hr:192:946347

Luketina I. Računovodstvo prihoda prema HSFI [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2020 [cited 2024 November 25] Available at: https://urn.nsk.hr/urn:nbn:hr:192:946347

I. Luketina, "Računovodstvo prihoda prema HSFI", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:192:946347

Metadata
TitleRačunovodstvo prihoda prema HSFI
Title (english)Revenue accounting in accordance with HSFI
AuthorIvona Luketina
MentorDavor Vašiček (mentor)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2020-08-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Prihod predstavlja novac ili drugi oblik vrijednosti koju pojedinac ili poduzeće ostvaruje u razmjeni ili kroz investiranje kapitala. Promatrajući prihode kao računovodstvenu kategoriju moguće ih je podijeliti u nekoliko temeljnih kategorija ovisno o podrijetlu njihova nastanka. Tako se prema Međunarodnim standardima financijskog izvještavanja dijele na redovne prihode, dobitke i nerealizirane dobitke. U praksi hrvatskog financijskog izvještavanja, kao i prema MSI, prihodi se u glavnoj knjizi evidentiraju u kontnom razredu 7. Prilikom evidentiranja prihoda koriste se načela neograničenog vremenskog poslovanja, nastanak događaja, značajnost i sažimanje, dosljednost, usporedivost, opreznost i prijeboj.
Keywords
Languagecroatian
URN:NBNurn:nbn:hr:192:946347
Study programmeTitle: Business economics; specializations in: Finance and Accounting, Entrepreneurship, Management, Finance and Banking, Marketing, International Business, IT Business
Course: Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsClosed access
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Created on2020-12-15 18:21:58