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master's thesis
Računovodstveni i porezni tretman dugoročnih rezerviranja
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:089496
Munjiza, Tomislav
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Munjiza, T. (2024). Računovodstveni i porezni tretman dugoročnih rezerviranja (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:089496

Munjiza, Tomislav. "Računovodstveni i porezni tretman dugoročnih rezerviranja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:089496

Munjiza, Tomislav. "Računovodstveni i porezni tretman dugoročnih rezerviranja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:089496

Munjiza, T. (2024). 'Računovodstveni i porezni tretman dugoročnih rezerviranja', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:089496

Munjiza T. Računovodstveni i porezni tretman dugoročnih rezerviranja [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:089496

T. Munjiza, "Računovodstveni i porezni tretman dugoročnih rezerviranja", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:089496

Metadata
TitleRačunovodstveni i porezni tretman dugoročnih rezerviranja
Title (english)Accounting and tax treatment of long-term provisions
AuthorTomislav Munjiza
MentorIvana Dražić Lutilsky (mentor)
Committee memberMartina Dragija Kostić (predsjednik povjerenstva)
Committee memberSanja Broz Tominac (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2024-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ovaj diplomski rad analizira dugoročna rezerviranja s računovodstvenog i poreznog aspekta. U radu se razmatraju vrste dugoročnih rezerviranja, pravna regulativa i standardi, razlozi za njihovo formiranje te postupci priznavanja, mjerenja i evidentiranja u poslovnim knjigama. Stavljen je naglasak na razlike između računovodstvenog i poreznog tretmana dugoročnih rezerviranja te na njihov utjecaj na poreznu osnovicu poreza na dobit. Kroz analizu slučaja poduzeća Franck d.d. i usporedbe između Hrvatske i Velike Britanije, rad pruža uvid u praktične primjene i kako poduzeća upravljaju dugoročnim rezerviranjima.
Abstract (english)
This thesis analyzes long-term provisions from both accounting and tax perspectives. The paper examines the types of long-term provisions, legal regulations, standards, reasons for their formation, and the processes of recognition, measurement, and recording in the accounting books. Emphasis is placed on the differences between accounting and tax treatment of long-term provisions and their impact on the corporate income tax base. Through a case study of the company Franck d.d. and a comparative analysis between Croatia and the United Kingdom, the thesis provides insights into practical applications and challenges that companies face when managing long-term provisions.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:089496
Study programmeTitle: Business economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna 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 on2024-09-18 07:47:14