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master's thesis
Računovodstveni i porezni tretman ulaganja u vlasničke financijske instrumente
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:997467
Kalingar, Jasmina
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Kalingar, J. (2019). Računovodstveni i porezni tretman ulaganja u vlasničke financijske instrumente (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:997467

Kalingar, Jasmina. "Računovodstveni i porezni tretman ulaganja u vlasničke financijske instrumente." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:997467

Kalingar, Jasmina. "Računovodstveni i porezni tretman ulaganja u vlasničke financijske instrumente." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:997467

Kalingar, J. (2019). 'Računovodstveni i porezni tretman ulaganja u vlasničke financijske instrumente', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 24 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:997467

Kalingar J. Računovodstveni i porezni tretman ulaganja u vlasničke financijske instrumente [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:148:997467

J. Kalingar, "Računovodstveni i porezni tretman ulaganja u vlasničke financijske instrumente", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:997467

Metadata
TitleRačunovodstveni i porezni tretman ulaganja u vlasničke financijske instrumente
Title (english)Accounting and tax treatment of investing in equity instruments
AuthorJasmina Kalingar
MentorHrvoje Perčević (mentor)
Committee memberDanimir Gulin (predsjednik povjerenstva)
Committee memberMirjana Hladika (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
Ulaganja u vlasničke financijske instrumente predstavljaju imovinu pomoću koje se dokazuje vlasnički udjel u kapitalu izdavatelja tog instrumenta. Najčešći oblik vlasničkih instrumenata su dionice, a uz njih ostali oblici su udjeli u društvima s ograničenom odgovornošću i udjeli u zatvorenim i otvorenim investicijskim fondovima. Dionice predstavljaju temeljni instrument osnivanja dioničkih društava, a klasifikacija ulaganja u dionice i ostale vlasničke instrumente bitna je zbog početnog i naknadnog mjerenja tih ulaganja u financijskim izvještajima. Ovisno o namjeri koju poduzeće ima za dionice, vrši se različit računovodstveni i porezni tretman. Mjerenje financijske imovine na datum sastavljanja financijskih izvještaja ovisi prvenstveno o njihovoj klasifikaciji, stoga priznavanje i mjerenje financijskih instrumenata predstavlja jedan od najvećih izazova i najsloženijih područja u računovodstvu. Budući da su u Republici Hrvatskoj u primjeni dva standarda financijskog izvještavanja vezana uz priznavanje i mjerenje vlasničkih instrumenata, cilj ovog rada je istaknuti njihove karakteristike te ukazati na razlike.
Abstract (english)
Investing in equity instruments represents assets which are proving the ownership share in the issuer’s equity. The most common form of equity instruments are stocks. Other forms of equity instruments are interests in limited liability companies and interests in closed and open-end investment funds. Stocks are a fundamental instrument for the establishment of joint-stock companies. Classification of investments in shares and other equity instruments is important for the measurement of those investments in the financial statements. Accounting and tax treatment of equity instruments depends out on the intention of the company for its shares. The measurement of financial assets at the date of preparation of the financial statements depends primarily on their classification, therefore, recognition and measurement of financial instruments represent one of the biggest challenges and most complex areas in accounting. In the Republic of Croatia, there are two financial reporting standards related to recognition and measurement of equities, so this paper aims to highlight their characteristics and point out their differences.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:997467
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 on2019-09-28 08:19:44