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master's thesis
Računovodstveni i porezni tretman amortizacije
Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:851382
Renić, Anita
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Renić, A. (2015). Računovodstveni i porezni tretman amortizacije (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:851382

Renić, Anita. "Računovodstveni i porezni tretman amortizacije." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:851382

Renić, Anita. "Računovodstveni i porezni tretman amortizacije." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:851382

Renić, A. (2015). 'Računovodstveni i porezni tretman amortizacije', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:851382

Renić A. Računovodstveni i porezni tretman amortizacije [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:851382

A. Renić, "Računovodstveni i porezni tretman amortizacije", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:851382

Metadata
TitleRačunovodstveni i porezni tretman amortizacije
Title (english)The accounting and tax treatment of depreciation
AuthorAnita Renić
MentorIvana Dražić Lutilsky (mentor)
Committee memberVesna Vašiček (predsjednik povjerenstva)
Committee memberMartina Dragija (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2015-12-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Amortizacija je trošak korištenja osnovnih sredstava. U Republici Hrvatskoj je regulirana Zakonom o porezu na dobit, Pravilnikom o porezu na dobit te HSFI i MSFI. Standardi sadrže odredbe i o amortizaciji dugotrajne materijalne i nematerijalne imovine. Amortizacijom poduzeće može utjecati na poslovni rezultat. Obračun amortizacije mora omogućiti sastavljanje financijskih izvještaja sukladno MRS-ovima i sastavljanje poreza na dobit sukladno poreznim propisima. Porezni propisi određuju porezno priznatu i porezno nepriznatu amortizaciju.
Abstract (english)
Depreciation is the cost of using fixed assets . The Republic of Croatia is regulated by the Law on Corporate Income Tax , Regulations on Corporate Income Tax and the HSFI and MSFI. The standards include provisions and the depreciation of tangible and intangible assets . Depreciation company may affect operating results . The calculation of depreciation must enable the preparation of financial statements in conformity with IAS and compiling income tax in accordance with tax regulations . Tax regulations determine tax deductible and non-deductible amortization.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:851382
Study programmeTitle: Business Economics
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 on2016-10-05 06:48:50