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master's thesis
Računovodstveno praćenje uspješnosti poslovanja neživotnih osiguranja
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:515920
Mladar, Antonio
University of Zagreb
Faculty of Economics and Business
Department of Accounting

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Mladar, A. (2019). Računovodstveno praćenje uspješnosti poslovanja neživotnih osiguranja (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:515920

Mladar, Antonio. "Računovodstveno praćenje uspješnosti poslovanja neživotnih osiguranja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:515920

Mladar, Antonio. "Računovodstveno praćenje uspješnosti poslovanja neživotnih osiguranja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:515920

Mladar, A. (2019). 'Računovodstveno praćenje uspješnosti poslovanja neživotnih osiguranja', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 24 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:515920

Mladar A. Računovodstveno praćenje uspješnosti poslovanja neživotnih osiguranja [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 December 24] Available at: https://urn.nsk.hr/urn:nbn:hr:148:515920

A. Mladar, "Računovodstveno praćenje uspješnosti poslovanja neživotnih osiguranja", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:515920

Metadata
TitleRačunovodstveno praćenje uspješnosti poslovanja neživotnih osiguranja
Title (english)Accounting treatment of business performance of non-life insurance companies
AuthorAntonio Mladar
MentorVesna Vašiček (mentor)
Committee memberVesna Vašiček (predsjednik povjerenstva)
Committee memberHrvoje Perčević (član povjerenstva)
Committee memberSanja Broz Tominac (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-09-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U ovom radu prikazana su temeljna obilježja i zakonodavni okvir osiguravajućih društava, način na koji posluju te računovodstveno praćenje uspješnosti njihovog poslovanja, s naglaskom na neživotna osiguranja. Osiguravajuća društva specifične su financijske institucije čija je osnovna djelatnost pružanje ekonomske zaštite od rizika koji mogu pogoditi pojedince ili imovinu. Osim sklapanja ugovora o osiguranju i likvidacije šteta koje su se dogodile, važni su institucionalni investitori koji ulažu značajna sredstva na financijskom tržištu. Prihodi i rashodi koje generiraju takvim aktivnostima odrednica su njihove uspješnosti poslovanja. Stoga se ovaj rad fokusira na računovodstveno praćenje i vrste prihoda i rashoda neživotnih osiguranja te način utvrđivanja financijskog rezultata poslovanja i implikacije koje taj rezultat ima na daljnje poslovanje osiguravajućeg društva.
Abstract (english)
This thesis shows main characteristics and legislative framework of insurance companies, the way they operate and accounting treatment of their business performance, with emphasis on non-life insurance. Insurance companies are specific financial institutions whose core business is to offer protection against the risks that can have economic impact on individuals or property. Besides concluding insurance contracts and adjusting claims that happened, they are important institutional investors that invest significant funds in financial market. Income and expenses, that such activities generate, define their business performance. This thesis focuses on accounting treatment and categories of income and expenses of non-life insurance companies, the way financial result is determined and the impact that result has on further business activity of insurance companies.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:515920
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 conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2019-09-25 22:05:46