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undergraduate thesis
Računovodstveni i porezni aspekt ulaganja u vrijednosne papire
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:906276
Farac, Andrej
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Farac, A. (2021). Računovodstveni i porezni aspekt ulaganja u vrijednosne papire (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:906276

Farac, Andrej. "Računovodstveni i porezni aspekt ulaganja u vrijednosne papire." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:906276

Farac, Andrej. "Računovodstveni i porezni aspekt ulaganja u vrijednosne papire." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:906276

Farac, A. (2021). 'Računovodstveni i porezni aspekt ulaganja u vrijednosne papire', Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:906276

Farac A. Računovodstveni i porezni aspekt ulaganja u vrijednosne papire [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:906276

A. Farac, "Računovodstveni i porezni aspekt ulaganja u vrijednosne papire", Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:906276

Metadata
TitleRačunovodstveni i porezni aspekt ulaganja u vrijednosne papire
Title (english)Accounting and tax aspect of investing in securities
AuthorAndrej Farac
MentorIvana Dražić Lutilsky (mentor)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2021-09-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ovaj završni rad se sastoji od sedam poglavlja. U uvodnom dijelu definira se predmet i cilj rada te sadržaj i struktura rada. Drugi dio rada pojašnjava vrste i definicije određenih vrijednosnih papira. U vrijednosne papire ubrajamo obveznice, mjenice, zadužnice, čekove i dionice. Treće poglavlje analizira vrijednosne papire u računovodstvu poduzeća te pokazuje primjere knjiženja istih. Četvrta cijelina tumači oporezivanje kapitalnih dobitaka tj zarade od prodaje udjela u društvima i vrijednosnih papira.Također analizira porezno opterećenje u Republici Hrvatskoj i oporezivanje dividende i udjela u dobiti. Peti dio objašnjava "najbolju formulu" za ulaganje u vrijednosne papire.
Abstract (english)
This final paper consists of seven chapters. The introductory part defines the subject and goal of the paper and the content and structure of the paper. The second part of the paper explains the types and definitions of certain securities. Securities include bonds, bills of exchange, debentures, checks, and shares. The third chapter analyzes securities in company accounting and shows examples of their posting. The fourth unit interprets the taxation of capital gains, ie earnings from the sale of shares in companies and securities. It also analyzes the tax burden in the Republic of Croatia and the taxation of dividends and profit shares. The fifth part explains the “best formula” for investing in securities.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:906276
Study programmeTitle: Business economy; specializations in: Trade business, Tourism business, Accounting and financial business
Course: Accounting and financial business
Study programme type: professional
Study level: undergraduate
Academic / professional title: Stručni prvostupnik (Stručni prvostupnik)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-09-20 15:01:32