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professional thesis
Pristupi vrednovanju dugotrajne materijalne imovine u regulativi plinskih infrastrukturnih djelatnosti
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:925578
Lukač, Ivana
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Lukač, I. (2020). Pristupi vrednovanju dugotrajne materijalne imovine u regulativi plinskih infrastrukturnih djelatnosti (Professional thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:925578

Lukač, Ivana. "Pristupi vrednovanju dugotrajne materijalne imovine u regulativi plinskih infrastrukturnih djelatnosti." Professional thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:925578

Lukač, Ivana. "Pristupi vrednovanju dugotrajne materijalne imovine u regulativi plinskih infrastrukturnih djelatnosti." Professional thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:925578

Lukač, I. (2020). 'Pristupi vrednovanju dugotrajne materijalne imovine u regulativi plinskih infrastrukturnih djelatnosti', Professional thesis, University of Zagreb, Faculty of Economics and Business, accessed 06 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:925578

Lukač I. Pristupi vrednovanju dugotrajne materijalne imovine u regulativi plinskih infrastrukturnih djelatnosti [Professional thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2024 November 06] Available at: https://urn.nsk.hr/urn:nbn:hr:148:925578

I. Lukač, "Pristupi vrednovanju dugotrajne materijalne imovine u regulativi plinskih infrastrukturnih djelatnosti", Professional thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:925578

Metadata
TitlePristupi vrednovanju dugotrajne materijalne imovine u regulativi plinskih infrastrukturnih djelatnosti
AuthorIvana Lukač
MentorDanimir Gulin (mentor)
Committee memberSilvije Orsag (predsjednik povjerenstva)
Committee memberDanimir Gulin (član povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2020-09-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Vrednovanje imovine od posebne je važnosti za računovodstvenu praksu budući da primjena neprikladnog modela vrednovanja imovine može rezultirati značajnim razlikama u kontekstu dugotrajne materijalne imovine. Te razlike nadalje doprinose nesukladnostima financijskog izvještavanja, odnosno pozicijama bilance te računa dobiti i gubitka. Model vrednovanja imovine potrebno je primjenjivati uzimajući u obzir karakteristike tržišta, intenzitet tržišnih promjena te karakteristika industrije. U kontekstu plinskih infrastrukturnih djelatnosti koje karakterizira prisutnost velikih kapitalnih investicija te dugoročno posjedovanje imovine javlja se potreba optimizacije modela vrednovanja dugotrajne materijalne imovine koji se u dosadašnjoj računovodstvenoj praksi primarno temeljio na metodi troška nabave. S ciljem unapređenja postojećeg modela potrebno se usmjeriti na metode vrednovanja imovine upotrebom fer vrijednosti. Usmjeravanjem na metode temeljene na fer vrijednosti imovine javljaju se alternativne metode koje uključuju model zamjenskog troška te metodu revalorizacije.
Abstract (english)
Assets valuation is especially relevant for accounting practice since the application of inadequate model of assets valuation can result in major differences in the context of long-term assets. Those differences consequently contribute to non-conformity of financial statements, i.e. balance and income statement positions. Assets valuation model has to be applied in consideration to market characteristics, intensity of market changes and industry characteristics. In the context of gas infrastructure which is characterized by major capital investments and long-term assets ownership, the need for optimization of the assets valuation model that was in long-term accounting practice based on method of purchase expense emerged. To improve the existing model it is necessary to focus on methods of asset valuation based on fair value. By focusing on method based on fair value of assets few alternative methods emerge that include model of replacement cost and method of revalorization.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:925578
Study programmeTitle: Financial analysis
Study programme type: university
Study level: postgraduate specialist
Academic / professional title: sveučilišni/a specijalist/specijalistica financijske analize (sveučilišni/a specijalist/specijalistica financijske analize)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to authenticated users
Terms of useLicence In copyright icon
Created on2020-09-24 11:54:38