Title Računovodstveno evidentiranje dugotrajne imovine Title (english) Accounting recording of fixed assets Author Terezija Piličić Mentor Sanja Broz Tominac (mentor)Committee member Hrvoje Perčević (predsjednik povjerenstva)Granter University of Zagreb Defense date and country 2021-09-29, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Predmet ovog rada je dugotrajna imovina kao jedan od oblika imovine, a koja je ujedno temelj za ostvarivanje prihoda poslovnog subjekta kroz obavljanje temeljne djelatnosti za koju je subjekt registriran. Riječ je o imovini koja iako najčešće ne mijenja svoj fizički oblik, u uporabi se postupno troši, ali pritom zbog različitih čimbenika može doći do bržeg ili sporijeg trošenja u odnosu na predviđeno, zbog čega je nužno vršiti ponovne procjene vrijednosti dugotrajne imovine. Cilj ovog rada je prikaz računovodstvenog evidentiranja dugotrajne imovine, od same nabave pa sve do prestanka priznavanja iste. Pritom je nužno naglasiti specifičnosti u evidentiranju nabave imovine, odnosno specifičnosti u evidentiranju troškova koji nastaju prilikom nabave imovine, odnosno kroz proces stavljanja imovine u funkciju, specifičnosti koje se odnose na amortizaciju i naknadno mjerenje vrijednosti dugotrajne imovine te finalno, prestanak priznavanja dugotrajne imovine u bilanci. Dugotrajna imovina vrlo je specifična, u odnosu na kratkotrajnu imovinu budući da se postupno troši, za razliku od kratkotrajne imovine koja se najčešće potroši u jednom poslovnom procesu. Posljedica ove karakteristike dugotrajne imovine je činjenica da je dugotrajnu imovinu potrebno amortizirati, odnosno postupno joj umanjivati vrijednost. Iako su prema Zakonu o porezu na dobit propisane amortizacijske stope za određene skupine imovine, u praksi se amortizacijske stope najčešće umanjuju ili uvećavaju, u ovisnosti o vrsti imovine ili potrebama poduzeća. Bitno je naglasiti da određena poduzeća amortizaciju koriste kako bi uvećala troškove, a time i zadržala sredstva u poduzeću s ciljem ostvarivanja budućih investicija. Određeni poslovni subjekti amortizacijske stope koriste s ciljem prilagođavanja financijskog rezultata na kraju godine, odnosno s ciljem povećanja ili smanjivanja dobiti, a što dodatno naglašava potrebu za pravilnim odabirom amortizacijskih stopa koje će se primjenjivati. Iako se pod pojmom dugotrajne imovine najčešće podrazumijevaju dugotrajna materijalna i nematerijalna imovina, nužno je posebnu pozornost posvetiti dugotrajnoj financijskoj imovini i dugotrajnim potraživanjima kao specifičnim oblicima dugotrajne imovine. Ključne riječi: dugotrajna imovina, amortizacija, nabava dugotrajne imovine
Abstract (english) The subject of this paper is fixed assets as one of the forms of assets, which is also the basis for generating income of the business entity through the performance of the core business for which the entity is registered. These are assets that, although most often do not change their physical shape, are gradually consumed in use, but due to various factors can lead to faster or slower consumption than anticipated, which is why it is necessary to re-evaluate the value of fixed assets. is a presentation of the accounting records of fixed assets, from the acquisition itself until the derecognition of the same. It is necessary to emphasize the specifics in recording the acquisition of assets, or specifics in recording costs incurred in the acquisition of assets, ie through the process of putting assets into operation, specifics related to depreciation and subsequent measurement of fixed assets and finally, derecognition of fixed assets in the balance sheet . Fixed assets are very specific, in relation to current assets as they are gradually consumed, as opposed to current assets that are most commonly consumed in a single business process. The consequence of this characteristic of fixed assets is the fact that fixed assets need to be depreciated, ie gradually depreciate. Although the Income Tax Act prescribes depreciation rates for certain groups of assets, in practice depreciation rates are most often reduced or increased, depending on the type of assets or the needs of the company. It is important to emphasize that certain companies use depreciation to increase costs and thus retain funds in the company in order to make future investments. Certain business entities use depreciation rates with the aim of adjusting the financial result at the end of the year, ie with the aim of increasing or decreasing profit, which further emphasizes the need to properly select the depreciation rates to be applied. Although the term fixed assets most often means long-term tangible and intangible assets, it is necessary to pay special attention to long-term financial assets and long-term receivables as specific forms of fixed assets. Key words: fixed assets, depreciation, acquisition of fixed assets
Keywords
dugotrajna imovina
amortizacija
nabava dugotrajne imovine
Keywords (english)
fixed assets
depreciation
acquisition of fixed assets
Language croatian URN:NBN urn:nbn:hr:148:102251 Study programme Title: Business Economics; specializations in: Trade Business Operations, Tourism Business Operations, Accounting and Finances, Business Secretary Type of resource Text File origin Born digital Access conditions Open access Terms of use Created on 2021-09-30 12:30:19
