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master's thesis
Računovodstveni tretman državnih potpora malim i srednjim poduzećima u covid krizi
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:454428
Babojelić, Vedran
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Babojelić, V. (2022). Računovodstveni tretman državnih potpora malim i srednjim poduzećima u covid krizi (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:454428

Babojelić, Vedran. "Računovodstveni tretman državnih potpora malim i srednjim poduzećima u covid krizi." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:454428

Babojelić, Vedran. "Računovodstveni tretman državnih potpora malim i srednjim poduzećima u covid krizi." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:454428

Babojelić, V. (2022). 'Računovodstveni tretman državnih potpora malim i srednjim poduzećima u covid krizi', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 19 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:454428

Babojelić V. Računovodstveni tretman državnih potpora malim i srednjim poduzećima u covid krizi [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 December 19] Available at: https://urn.nsk.hr/urn:nbn:hr:148:454428

V. Babojelić, "Računovodstveni tretman državnih potpora malim i srednjim poduzećima u covid krizi", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:454428

Metadata
TitleRačunovodstveni tretman državnih potpora malim i srednjim poduzećima u covid krizi
Title (english)Accounting treatment of state aid granted to small and medium - sized enterprises during the covid crises
AuthorVedran Babojelić
MentorNikolina Dečman (mentor)
Committee memberIvana Mamić Sačer (predsjednik povjerenstva)
Committee memberIvana Pavić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2022-04-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Osim utjecaja na javno zdravstvo COVID-19 pandemija, i uvedena ograničenja za njezino suzbijanje, već sada ostavljaju duboke negativne posljedice na cjelokupno društvo i globalnu ekonomiju, a kraj pandemije još je uvijek vrlo neizvjestan. Kriza uzrokovana koronavirusom smatra se većom, a njezine posljedice jačim od posljednje globalne financijske krize iz 2008. godine. U ovom radu istražuje se utjecaj i posljedice korona krize na globalno poslovanje i računovodstvo malih i srednjih poduzeća te mjere pomoći i potpore poduzećima pružene od strane Vlade Republike Hrvatske i Europske Unije. Mala i srednja poduzeća čine temelj na kojemu počiva svaka ekonomija te su nužna za poticanje gospodarskih aktivnosti. U ovoj krizi većina MSP-a suočena je sa obustavom poslovanja, značajnim smanjenjem aktivnosti i velikim poslovnim gubitcima zbog čega im je potrebna potpora i pomoć države kako bi opstali u trenutnom tržišnom okruženju. Međutim, postavlja se pitanje kako državne potpore ostvarene u COVID-19 krizi tretirati u računovodstvu kako bi bile u skladu sa standardima financijskog izvještavanja što se detaljno pojašnjava u radu.
Abstract (english)
In addition to the impact on public health of the COVID-19 pandemic, the restrictions imposed on its suppression are already leaving profound negative consequences for society as a whole and the global economy, and the end of the pandemic is still very uncertain. The crisis caused by the coronavirus is considered bigger, and its consequences stronger than the last global financial crisis in 2008. This thesis investigates the impact and consequences of the corona crisis on global business and accounting of small and medium-sized enterprises, as well as measures of assistance and support to enterprises provided by the Government of the Republic of Croatia and the European Union. Small and medium-sized enterprises form the foundation of any economy and are necessary to stimulate economic activity. In this crisis, most SMEs face business downtime, significant reductions in activity and large business losses, which is why they need state support and assistance to survive in the current market environment. However, the question arises as to how state aid realized in the COVID-19 crisis is treated in accounting in order to comply with financial reporting standards, which is explained in detail in the thesis.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:454428
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 students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-04-26 15:54:07