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professional thesis
Računovodstvo državnih potpora u Republici Hrvatskoj
Rijeka: University of Rijeka, Faculty of Economics and Business, 2022. urn:nbn:hr:192:671460
Turk, Tea
University of Rijeka
Faculty of Economics and Business

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

Cite this document

Turk, T. (2022). Računovodstvo državnih potpora u Republici Hrvatskoj (Professional thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:671460

Turk, Tea. "Računovodstvo državnih potpora u Republici Hrvatskoj." Professional thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:671460

Turk, Tea. "Računovodstvo državnih potpora u Republici Hrvatskoj." Professional thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:671460

Turk, T. (2022). 'Računovodstvo državnih potpora u Republici Hrvatskoj', Professional thesis, University of Rijeka, Faculty of Economics and Business, accessed 21 December 2024, https://urn.nsk.hr/urn:nbn:hr:192:671460

Turk T. Računovodstvo državnih potpora u Republici Hrvatskoj [Professional thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2022 [cited 2024 December 21] Available at: https://urn.nsk.hr/urn:nbn:hr:192:671460

T. Turk, "Računovodstvo državnih potpora u Republici Hrvatskoj", Professional thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:192:671460

Metadata
TitleRačunovodstvo državnih potpora u Republici Hrvatskoj
Title (english)Accounting of state subsidy in Republic Croatia
AuthorTea Turk
MentorDavor Vašiček (mentor)
Committee memberMira Dimitrić (predsjednik povjerenstva)
Committee memberDavor Vašiček (član povjerenstva)
Committee memberJosip Čičak (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2022-01-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U radu se opisuje računovodstveni sustav komunalnog društva, tj. njegove specifičnosti. Komunalno društvo pruža usluge koje su neophodne za život – opskrbu vodom i plinom, javni prijevoz i slično. Djelovanje komunalnog društva propisano je Zakonom o komunalnom gospodarstvu te Zakonom o trgovačkim društvima. Djelatnosti komunalnog društva često se financiraju državnim potporama, a iste se mogu upotrijebit u različite svrhe poput izgradnje komunalne infrastrukture ili za redovito poslovanje. Računovodstveno evidentiranje državnih potpora regulirano je Hrvatskim i međunarodnim računovodstvenim standardima. Prema spomenutim standardu državne se potpore mogu evidentirati na dva načina: iskazivanjem odgođenog prihoda ili tretiranjem kao odbitne stavke pri izračunavanju knjigovodstvene vrijednosti imovine. Komunalac vodoopskrba i odvodnja d.o.o. državnim potporama financira izgradnju infrastrukture i zapošljavanje djelatnika na stručnom osposobljavanju, a evidentiranje tih potpora opisano je u radu.
Abstract (english)
The paper describes the accounting sytem of the utility company and its specificities. The utility company provides services that are necessary for life – water and gas supply, public transport and the like. The operation of the utility company is prescribed by the Law on Commercial Companies. The activities of the utility company are often financed by state subsidies, and these can be used for different purposes, such as the construction of utility infrastructure or for regular business. Accounting recording of state grants is regulated by Croatian and international standard, and state grants can be recorded in two ways: by reporting deffered income or by treating them as deductible items when calculating the book value of assets. Komunalac vodoopskrba i odvodnja d.o.o. finances with state grants construction of infrastructure and the employment of employees on professional training, and recording of these grants is described in the paper. Key words:
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:671460
Study programmeTitle: Accounting
Study programme type: university
Study level: postgraduate specialist
Academic / professional title: sveučilišni/a specijalist/specijalistica računovodstva (sveučilišni/a specijalist/specijalistica računovodstva)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-12-15 12:49:48