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master's thesis
Računovodstveno i porezno motrište faktoringa
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:745281
Vrbanić, Lucija
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Vrbanić, L. (2024). Računovodstveno i porezno motrište faktoringa (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:745281

Vrbanić, Lucija. "Računovodstveno i porezno motrište faktoringa." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:745281

Vrbanić, Lucija. "Računovodstveno i porezno motrište faktoringa." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:745281

Vrbanić, L. (2024). 'Računovodstveno i porezno motrište faktoringa', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:745281

Vrbanić L. Računovodstveno i porezno motrište faktoringa [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:745281

L. Vrbanić, "Računovodstveno i porezno motrište faktoringa", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:745281

Metadata
TitleRačunovodstveno i porezno motrište faktoringa
Title (english)Accounting and tax perspective of factoring
AuthorLucija Vrbanić
MentorIvana Dražić Lutilsky (mentor)
Committee memberSanja Broz Tominac (predsjednik povjerenstva)
Committee memberAna Ježovita (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
Iako u Hrvatskoj još uvijek više prevladava klasično kreditiranje, poduzetnici se ipak odlučuju i na financiranje putem faktoringa. Faktoring se u Hrvatskoj razvija od 2003. godine, ali je svoje zakonske okvire dobio tek nakon 2014. godine kada je uspostavljen Zakon o faktoringu. Faktoring je financijski instrument koji omogućuje poduzećima da u kratkom vremenu svoja potraživanja pretvore u gotovinu uz pomoć faktoring društva. Faktoring društva su financijske institucije koje prodavateljima potraživanja pružaju profesionalne usluge naplate njihovih potraživanja. Tema također istražuje vrste faktoringa, karakteristike faktoring ugovora, te računovodstvene i porezne aspekte faktoringa. Računovodstveni i porezni tretman faktoringa ključni su za točno financijsko izvještavanje i upravljanje poreznim obvezama.
Abstract (english)
Although classic lending is still more prevalent in Croatia, however, entrepreneurs also decide on financing their business through factoring. Factoring has been developing in Croatia since 2003, but it received its legal framework only after 2014, when the Factoring Act was established. Factoring is a financial instrument that allows companies to quickly turn their receivables into cash with the help of a factoring company. Factoring companies are financial institutions that provide sellers of receivables with professional services for the collection of their receivables. The topic also explores the types of factoring, the characteristics of factoring contracts, and the accounting and tax aspects of factoring. The accounting and tax treatment of factoring is crucial for accurate financial reporting and tax liability management.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:745281
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 17:28:52