prikaz prve stranice dokumenta Računovodstveno evidentiranje i porezni tretman naknadnog mjerenja dugotrajne materijalne imovine
Access restricted to authenticated users
master's thesis
Računovodstveno evidentiranje i porezni tretman naknadnog mjerenja dugotrajne materijalne imovine
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:791882
Delač, Helena
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Delač, H. (2021). Računovodstveno evidentiranje i porezni tretman naknadnog mjerenja dugotrajne materijalne imovine (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:791882

Delač, Helena. "Računovodstveno evidentiranje i porezni tretman naknadnog mjerenja dugotrajne materijalne imovine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:791882

Delač, Helena. "Računovodstveno evidentiranje i porezni tretman naknadnog mjerenja dugotrajne materijalne imovine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:791882

Delač, H. (2021). 'Računovodstveno evidentiranje i porezni tretman naknadnog mjerenja dugotrajne materijalne imovine', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:791882

Delač H. Računovodstveno evidentiranje i porezni tretman naknadnog mjerenja dugotrajne materijalne imovine [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:791882

H. Delač, "Računovodstveno evidentiranje i porezni tretman naknadnog mjerenja dugotrajne materijalne imovine", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:791882

Metadata
TitleRačunovodstveno evidentiranje i porezni tretman naknadnog mjerenja dugotrajne materijalne imovine
Title (english)Accounting and tax treatment of subsequent measurement of long term tangible assets
AuthorHelena Delač
MentorIvana Dražić Lutilsky (mentor)
MBZ: 242861
Committee memberIvana Dražić Lutilsky (predsjednik povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
Committee memberAna Ježovita (član povjerenstva)
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
Dugotrajnom materijalnom imovinom smatraju se stvari čiji je pojedinačni trošak nabave veći od 3.500,00 kn, a vijek trajanja duži od godinu dana. Naknadno mjerenje dugotrajne materijalne imovine obuhvaća model troška i model fer vrijednosti. Amortizacija je trošak korištenja osnovnih sredstava. Odabir metode obračuna amortizacije treba ovisiti o očekivanom trošenju budućih ekonomskih koristi dugotrajne imovine. Osnovica za obračun amortizacije je knjigovodstvena vrijednost sredstva umanjena za ostatak vrijednosti. Revalorizacija osnovnih sredstava predstavlja svođenje knjigovodstvene vrijednosti na tržišnu vrijednost. Navedene dvije metode naknadnog mjerenja dugotrajne materijalne imovine su u Republici Hrvatskoj uređene HSFI i MSFI te zakonima i pravilnicima, od kojih je najznačajniji Zakon o porezu na dobit. Poduzeće može, primjenjujući ove dvije metode naknadnog mjerenja, utjecati na poslovni rezultat.
Abstract (english)
Fixed tangible assets are considered to be things whose individual acquisition cost is higher than HRK 3,500.00 and the useful life is longer than one year. Subsequent measurement of property, plant and equipment includes a cost model and a fair value model. Depreciation is the cost of using fixed assets. The choice of depreciation method should depend on the expected consumption of the future economic benefits of the fixed asset. The basis for calculating depreciation is the carrying amount of the asset reduced for its residual value. The revaluation of fixed assets represents the reduction of the book value to the market value. These two methods of subsequent measurement of tangible fixed assets are regulated in the Republic of Croatia by HSFI and IFRS as well as laws and regulations, the most important of which is the Income Tax Act. An enterprise can, by applying these two methods of subsequent measurement, influence the business result.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:791882
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and 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 on2021-09-22 21:28:23