prikaz prve stranice dokumenta Računovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj
Access restricted to students and staff of home institution
professional thesis
Računovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj
Zagreb: University of Zagreb, Faculty of Economics and Business, 2016. urn:nbn:hr:148:586792
Mavriček, Slađana
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Mavriček, S. (2016). Računovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj (Professional thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:586792

Mavriček, Slađana. "Računovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj." Professional thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:586792

Mavriček, Slađana. "Računovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj." Professional thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:586792

Mavriček, S. (2016). 'Računovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj', Professional thesis, University of Zagreb, Faculty of Economics and Business, accessed 06 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:586792

Mavriček S. Računovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj [Professional thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2016 [cited 2024 November 06] Available at: https://urn.nsk.hr/urn:nbn:hr:148:586792

S. Mavriček, "Računovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj", Professional thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:148:586792

Metadata
TitleRačunovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj
AuthorSlađana Mavriček
MentorHrvoje Perčević (mentor)
Committee memberDanimir Gulin (predsjednik povjerenstva)
Committee memberHrvoje Perčević (član povjerenstva)
Committee memberBoris Tušek (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2016, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Osnovna je svrha ovoga rada istražiti računovodstveno izvještavanje po segmentima u poslovnim subjektima u Republici Hrvatskoj, interno i eksterno. Interno izvještavanje je temeljeno na kriteriju odgovornosti i razlikuje se ovisno o vrsti centra odgovornosti, planovima i izvještajima koje menadžeri koriste. Eksterno izvještavanje po segmentima za podlogu ima Međunarodni standard financijskog izvještavanja 8 (MSFI 8), koji propisuje vrste segmenata, kriterije njihovog utvrđivanja te strukturu i sadržaj eksternih izvještaja po segmentima. Radi postizanja osnovne svrhe, u radu su korištene sve potrebne metode znanstveno-istraživačkog rada: induktivno – deduktivni pristup uz primjenu metoda analize i sinteze te metoda deskripcije i komparacije. Kod empirijskog dijela rada koriste se podaci iz sekundarnih izvora uz primjenu relevantnih statističkih metoda, kojima se dolazi do zaključka o učestalosti, kvaliteti i opsežnosti izvještavanja o segmentima. Istraživanje je pokazalo da dvije trećine poslovnih subjekata ne izvještava po segmentima te da većina onih koji izvještavaju formiraju segmente po kriteriju proizvoda ili usluge.
Abstract (english)
The aim of this thesis is to investigate the internal and external accounting reporting by segments in business entities of the Republic of Croatia. Internal reporting is based on the criteria of responsibility and varies according to the type of responsibility centre, plans and reports used by managers. External reporting by segments is based on International Financial Reporting Standard 8 (IFRS 8), which stipulates segments types, the criteria for their identification and the structure and content of external reporting by segments. To achieve main purpose, the thesis comprises all the methods of scientific research: inductive - deductive approach with application of the analysis and synthesis methods as well as description and comparison methods. In the empirical part of the thesis data from secondary sources have been used with the application of relevant statistical methods leading to the conclusions about the frequency, quality and comprehensiveness of reporting by segments. The result has shown that two-thirds of business entities of the Republic of Croatia doesn't report about segments and more then half of those who report, use product as a criteria for identifing segments.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:586792
Study programmeTitle: Managerial Accounting and Internal Audit
Study programme type: university
Study level: postgraduate specialist
Academic / professional title: sveučilišni/a specijalist/specijalistica upravljačkog računovodstva i interne revizije (sveučilišni/a specijalist/specijalistica upravljačkog računovodstva i interne revizije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-11-17 12:03:31