prikaz prve stranice dokumenta Računovodstveni i porezni tretman amortizacije
Access restricted to authenticated users
master's thesis
Računovodstveni i porezni tretman amortizacije
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:274987
Barišić, Ivanka
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Barišić, I. (2020). Računovodstveni i porezni tretman amortizacije (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:274987

Barišić, Ivanka. "Računovodstveni i porezni tretman amortizacije." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:274987

Barišić, Ivanka. "Računovodstveni i porezni tretman amortizacije." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:274987

Barišić, I. (2020). 'Računovodstveni i porezni tretman amortizacije', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 17 February 2025, https://urn.nsk.hr/urn:nbn:hr:148:274987

Barišić I. Računovodstveni i porezni tretman amortizacije [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2025 February 17] Available at: https://urn.nsk.hr/urn:nbn:hr:148:274987

I. Barišić, "Računovodstveni i porezni tretman amortizacije", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:274987

Metadata
TitleRačunovodstveni i porezni tretman amortizacije
Title (english)The accounting and tax treatmen of depreciation
AuthorIvanka Barišić
MentorHrvoje Perčević (mentor)
Committee memberHrvoje Perčević (predsjednik povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
Committee memberDanimir Gulin (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2020-02-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Amortizacija je sustavni raspored iznosa tijekom njegovog korisnog vijeka uporabe. Iznos koji se amortizira je trošak nabave sredstava ili drugi iznos koji ga zamjenjuje umanjen za ostatak vrijednosti sredstva. Amortizacija je nenovčani trošak kojem podliježe dugotrajna materijalna i nematerijalna imovina. U Republici Hrvatskoj je regulirana Zakonom o porezu na dobit, Pravilnikom o porezu na dobit te Hrvatskim standardima financijskog izvještavanja i Međunarodnim standardima financijskog izvještavanja. Standardi sadrže odredbe i o amortizaciji dugotrajne materijalne i nematerijalne imovine. Porezni propisi određuju porezno priznatu i porezno nepriznatu amortizaciju.
Abstract (english)
Amortization is a systematic allocation of the amount over its useful life. The amount being amortized is the cost of the acqisition of the asset or the another amount that replaces it minus the remainder od the asset value. Amortization is a non – cash expense which is subject to longterm intangible and tangible assets. The Republic of Croatia is is regulated by the Law on Corporate Income Tax, Regulations on Corporate Income Tax and the HSFI and MSFI. The standards include provisions and the depreciation od tangible and intagible assets. Tax regulations determine tax deductible and non - deductible amortization.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:274987
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 authenticated users
Terms of useLicence In copyright icon
Created on2020-02-13 10:20:54