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master's thesis
Računovodstveni i porezni tretman zatvorenih alternativnih investicijskih fondova
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:341652
Šarčević, Ivana
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Šarčević, I. (2021). Računovodstveni i porezni tretman zatvorenih alternativnih investicijskih fondova (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:341652

Šarčević, Ivana. "Računovodstveni i porezni tretman zatvorenih alternativnih investicijskih fondova." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:341652

Šarčević, Ivana. "Računovodstveni i porezni tretman zatvorenih alternativnih investicijskih fondova." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:341652

Šarčević, I. (2021). 'Računovodstveni i porezni tretman zatvorenih alternativnih investicijskih fondova', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:341652

Šarčević I. Računovodstveni i porezni tretman zatvorenih alternativnih investicijskih fondova [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:148:341652

I. Šarčević, "Računovodstveni i porezni tretman zatvorenih alternativnih investicijskih fondova", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:341652

Metadata
TitleRačunovodstveni i porezni tretman zatvorenih alternativnih investicijskih fondova
Title (english)Accounting and tax treatment of closed alternative investment funds
AuthorIvana Šarčević
MentorIvana Dražić Lutilsky (mentor)
Committee memberVesna Vašiček (predsjednik povjerenstva)
Committee memberSanja Broz Tominac (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2021-09-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Investicijski fondovi nositelji su financijske aktivnosti na financijskom tržištu te su jedni od njegovih vrlo važnih sudionika. U ovome radu biti će prikazane temeljne vrste investicijskih fondova i njihove glavne karakteristike. U nastavku rada biti će prikazani svi važni elementi koji reguliraju njihovo poslovanje. Tu je važno naglasiti zakonske propise, pravilnike koji detaljno uređuju poslovanje investicijskih fondova, pravnu i stručnu regulativu kroz Međunarodne standarde financijskog izvještavanja te Međunarodne računovodstvene standarde. Naglasak rada je na jednoj vrsti investicijskih fondova, a to su zatvoreni alternativni investicijski fondovi koji će biti prikazani na konkretnom primjeru. Zadnji dio rada prikazat će njihov računovodstveni i porezni tretman te njihovo financijsko izvještavanje na primjeru Slavonskog zatvorenog alternativnog investicijskog fonda s javnom ponudom.
Abstract (english)
Investment funds are bearers of financial activity on the financial market and one of its key players. This paper will show basic types of investment funds and their main characteristics. The second segment presents all the key factors regulating their operations. Here, it is important to stress legislation in form of laws, regulations detailing the business of investment funds, legal and professional regulations through International Financial Reporting Standards and International Accounting Standards. The focal point of this paper is a certain type of investment funds, which will be demonstrated on a specific example. The final part of the paper shows their accounting and tax treatment, as well as their financial reporting by looking at the example of Slavonian closed alternative investment fund with public offering.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:341652
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 on2021-09-26 17:45:43