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master's thesis
Računovodstveni i porezni tretman u graditeljskoj djelatnosti
Zagreb: University of Zagreb, Faculty of Economics and Business, 2016. urn:nbn:hr:148:937024
Dimitrijević, Lorena
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Dimitrijević, L. (2016). Računovodstveni i porezni tretman u graditeljskoj djelatnosti (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:937024

Dimitrijević, Lorena. "Računovodstveni i porezni tretman u graditeljskoj djelatnosti." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:937024

Dimitrijević, Lorena. "Računovodstveni i porezni tretman u graditeljskoj djelatnosti." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:937024

Dimitrijević, L. (2016). 'Računovodstveni i porezni tretman u graditeljskoj djelatnosti', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 05 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:937024

Dimitrijević L. Računovodstveni i porezni tretman u graditeljskoj djelatnosti [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2016 [cited 2024 November 05] Available at: https://urn.nsk.hr/urn:nbn:hr:148:937024

L. Dimitrijević, "Računovodstveni i porezni tretman u graditeljskoj djelatnosti", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:148:937024

Metadata
TitleRačunovodstveni i porezni tretman u graditeljskoj djelatnosti
Title (english)ACCOUNTING AND TAX TREATMENT IN THE CONSTRUCTION INDUSTRY
AuthorLorena Dimitrijević
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 country2016-07-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Provedeno istraživanje za potrebe ovoga rada, temeljeno na detaljnom pregledu literature, posebice stručnih članaka i zakona, ukazuje na važnost računovodstvenih pravila i poreznih propisa u graditeljstvu u Republici Hrvatskoj. Sveobuhvatnom analizom sustava oporezivanja i računovodstvenog evidentiranja u graditeljstvu obuhvaćeni su porezni propisi i računovodstveni standardi koji određuju računovodstveno i porezno postupanje s aspekta izvođača radova s jedne strane i investitora s druge. U radu se opisuju pravila priznavanja i mjerenja prihoda i troškova izvođača radova, način evidentiranja nekretnina ovisno o namjeni te porezno postupanje kod prijenosa porezne obveze i porezni položaj već sagrađenih nekretnina.
Abstract (english)
The research carried out in this paper, based on detailed overview of literature, particularly of professional articles and respective laws, represents importance of accounting and tax regulations in the construction industry in Republic of Croatia. Overall analysis of the tax and accounting treatment in construction industry is comprehensively made while taking into tax regulations and accounting standards, which determine the accounting and tax treatment from the aspect of building contractor on the one hand and investor on the other. This thesis describes “income and expenses” rules of contractor`s recognition and measurement, accounting treatment for most types of real estates, depending their purposes, tax regulations on how to transfer tax liability from contractor to investor and tax positions of already built real estates.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:937024
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 on2016-11-29 14:50:57