prikaz prve stranice dokumenta Računovodstveni i porezni tretman dugotrajne materijalne i nematerijalne imovine
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master's thesis
Računovodstveni i porezni tretman dugotrajne materijalne i nematerijalne imovine
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:872350
Marinković, Mateja
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Marinković, M. (2020). Računovodstveni i porezni tretman dugotrajne materijalne i nematerijalne imovine (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:872350

Marinković, Mateja. "Računovodstveni i porezni tretman dugotrajne materijalne i nematerijalne imovine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:872350

Marinković, Mateja. "Računovodstveni i porezni tretman dugotrajne materijalne i nematerijalne imovine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:872350

Marinković, M. (2020). 'Računovodstveni i porezni tretman dugotrajne materijalne i nematerijalne imovine', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 16 June 2024, https://urn.nsk.hr/urn:nbn:hr:148:872350

Marinković M. Računovodstveni i porezni tretman dugotrajne materijalne i nematerijalne imovine [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2024 June 16] Available at: https://urn.nsk.hr/urn:nbn:hr:148:872350

M. Marinković, "Računovodstveni i porezni tretman dugotrajne materijalne i nematerijalne imovine", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:872350

Metadata
TitleRačunovodstveni i porezni tretman dugotrajne materijalne i nematerijalne imovine
Title (english)Accounting and tax treatment of long-term material and immaterial property
AuthorMateja Marinković
MentorIvana Dražić Lutilsky (mentor)
MBZ: 242861
Committee memberIvana Dražić Lutilsky (predsjednik povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
Committee memberIvana Pavić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2020-09-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Imovina se dijeli na dugotrajnu i kratkotrajnu imovinu. Dugotrajna imovina se dijeli na materijalnu imovinu, nematerijalnu imovinu, financijsku imovinu i potraživanja. U ovom radu je objašnjena važnost dugotrajne materijalne i dugotrajne nematerijalne imovine u poslovanju poduzeća. Kvaliteta financijskih izvještaja je povezana sa računovodstvenim politikama pa je od iznimne važnosti razumjeti njihove učinke. U radu su objašnjene vrste dugotrajne materijalne i nematerijalne imovine, načini na koje se stječe movina te početno i naknadno mjerenje dugotrajne materijalne i nematerijalne imovine. Osim toga, objašnjen je i porezni aspekt dugotrajne imovine te amortizacija. Uz pomoć primjera prikazan je i način knjiženja određenih procesa vezanih uz dugotrajnu materijalnu i nematerijalnu imovinu.
Abstract (english)
Assets are divided into long-term and short-term assets. Long-term assets are divided into tangible assets, intangible assets, financial assets and receivables. This paper explains the importance of long-term tangible and long-term intangible assets in the company’s operations. The quality of financial statements is related to accounting policies, so it is extremely important to understand their effects.The paper explains the types of tangible and intangible long-term assets, the ways in which assets are acquired and the initial and subsequent measurement of tangible and intangible long-term assets. In addition, the tax aspect of long term assets and depreciation were explained. With the help of examples, the way of recording certain processes related to long-term tangible and intangible assets is shown.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:872350
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 on2020-09-08 16:43:36