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master's thesis
Porezni i financijski učinci stalnih i privremenih razlika
Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:755806
Pucko Božić, Draženka
University of Zagreb
Faculty of Economics and Business

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Cite this document

Pucko Božić, D. (2015). Porezni i financijski učinci stalnih i privremenih razlika (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:755806

Pucko Božić, Draženka. "Porezni i financijski učinci stalnih i privremenih razlika." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:755806

Pucko Božić, Draženka. "Porezni i financijski učinci stalnih i privremenih razlika." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:755806

Pucko Božić, D. (2015). 'Porezni i financijski učinci stalnih i privremenih razlika', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:755806

Pucko Božić D. Porezni i financijski učinci stalnih i privremenih razlika [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:148:755806

D. Pucko Božić, "Porezni i financijski učinci stalnih i privremenih razlika", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:755806

Metadata
TitlePorezni i financijski učinci stalnih i privremenih razlika
Title (english)TAX AND FINANCIAL EFFECTS OF PERMANENT AND TEMPORARY DIFFERENCES
AuthorDraženka Pucko Božić
MentorIvana Dražić Lutilsky (mentor)
Committee memberMartina Dragija (predsjednik povjerenstva)
Committee memberVesna Vašiček (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2015-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Utvrđivanje osnovice poreza na dobit i porezne obveze zahtijeva uzimanje u obzir računovodstveno utvrđene dobiti ili gubitka kao polazne veličine te stavaka koje povećavaju i smanjuju računovodstvenu osnovicu. Stavke koje korigiraju računovodstveno utvrđenu dobit ili gubitak mogu biti stalne i privremene razlike. Stalne razlike nastaju u jednom razdoblju i ne poništavaju se u budućim razdobljima, dok privremene razlike nastaju u jednom razdoblju, a neutraliziraju se u budućim poreznim razdobljima. Stalnim razlikama nastaju porezni i financijski učinci koji su isto tako stalni odnosno trajni a mogu biti povoljni ili nepovoljni. Porezni učinci privremenih razlika iskazani su u računovodstvu i u financijskim izvještajima kao bilančne stavke i elementi utvrđivanja rezultata poslovanja, odnosno kao odgođena porezna obveza i odgođena porezna imovina. Isto tako, privremenim razlikama nastaju financijski učinci iskazani u računovodstvu koji su privremeni, a mogu biti povoljni ili nepovoljni.
Abstract (english)
The assessment of the tax basis and tax liabilities requires determined profit or loss before taxes as the base value, and items that can increase or decrease accounting basis. This items that can change profit or loss before taxes can be permanent and temporary differences. Permanent differences are formed during the period covered by the accounts and cannot be transferred to the future periods. Temporary differences are formed during the periods covered by the accounts and are transferred to all the future periods. Permanent differences can cause tax and finance effects that are also permanent, and that can be both favourable and unfavourable. The tax effects of the temporary differences are reported in the accounting and in financial statements as the items of the balance sheet and the result of operating activities, or as deferred tax liabilities and deferred tax assets. Also, temporary differences can cause financial effects demonstrated in accounting that are temporary, and can be favorable or unfavorable for the company.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:755806
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 on2016-10-20 09:44:59