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master's thesis
Računovodstveni i porezni tretman ulaganja u nekretnine
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:754367
Zgurić, Ana
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Zgurić, A. (2019). Računovodstveni i porezni tretman ulaganja u nekretnine (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:754367

Zgurić, Ana. "Računovodstveni i porezni tretman ulaganja u nekretnine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:754367

Zgurić, Ana. "Računovodstveni i porezni tretman ulaganja u nekretnine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:754367

Zgurić, A. (2019). 'Računovodstveni i porezni tretman ulaganja u nekretnine', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:754367

Zgurić A. Računovodstveni i porezni tretman ulaganja u nekretnine [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:148:754367

A. Zgurić, "Računovodstveni i porezni tretman ulaganja u nekretnine", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:754367

Metadata
TitleRačunovodstveni i porezni tretman ulaganja u nekretnine
Title (english)Accounting and tax treatment of property investment
AuthorAna Zgurić
MentorIvana Dražić Lutilsky (mentor)
Committee memberVesna Vašiček (predsjednik povjerenstva)
Committee memberHrvoje Perčević (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Prema MRS-u 40, ulaganje u nekretnine je nekretnina (zemljište ili zgrada, ili dio zgrade ili oboje) u posjedu (vlasnika ili najmoprimca u okviru financijskog najma) radi ostvarenja prihoda od najma ili povećanja vrijednosti, ili obaju. Ulaganja u nekretnine priznaju se kada je vjerojatno da će buduće gospodarske koristi povezane s ulaganjem u nekretnine pritjecati u subjekt i kad je trošak ulaganja u nekretnine moguće pouzdano izmjeriti. Početno mjerenje ulaganja u nekretnine provodi se putem modela troška nabave, uvećanog za transakcijske troškove, a za naknadno poslovni subjekti mogu koristiti model troška nabave ili model fer vrijednosti, koji također utječu i na porezni tretman nekretnina. Ulaganje u nekretnine prestaje se priznavati prilikom otuđenja ili kad se ulaganje u nekretnine trajno povuče iz uporabe i od njegovog se otuđenja ne očekuju buduće gospodarske koristi. U zadnjem poglavlju teorija navedena u radu bit će objašnjena na temelju primjera računovodstvenog i poreznog tretmana ulaganja u nekretnine.
Abstract (english)
According to IAS 40, investment property is property (land or a building or part of a building or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both. Investment property should be recognised as an asset when it is probable that the future economic benefits that are associated with the property will flow to the entity, and the cost of the property can be reliably measured. Investment property is initially measured at cost, including transaction costs and subsequent to initial recognition aaccording to a cost model or a fair value model, which also affect tax treatment of the property. An investment property should be derecognised on disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from its disposal. In the last chapter presented theories will be explained on examples of accounting and tax treatment of property investment.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:754367
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 on2019-10-01 15:48:01