prikaz prve stranice dokumenta Računovodstvene politike stalne imovine u kotirajućim hotelskim kompanijama u Republici Hrvatskoj
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undergraduate thesis
Računovodstvene politike stalne imovine u kotirajućim hotelskim kompanijama u Republici Hrvatskoj
Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management, 2019. urn:nbn:hr:191:964009
Galović, Ana
University of Rijeka
Faculty of Tourism and Hospitality Management

Institutional repository: Repository of Faculty of Tourism and Hospitality Management

Cite this document

Galović, A. (2019). Računovodstvene politike stalne imovine u kotirajućim hotelskim kompanijama u Republici Hrvatskoj (Undergraduate thesis). Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management. Retrieved from https://urn.nsk.hr/urn:nbn:hr:191:964009

Galović, Ana. "Računovodstvene politike stalne imovine u kotirajućim hotelskim kompanijama u Republici Hrvatskoj." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2019. https://urn.nsk.hr/urn:nbn:hr:191:964009

Galović, Ana. "Računovodstvene politike stalne imovine u kotirajućim hotelskim kompanijama u Republici Hrvatskoj." Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, 2019. https://urn.nsk.hr/urn:nbn:hr:191:964009

Galović, A. (2019). 'Računovodstvene politike stalne imovine u kotirajućim hotelskim kompanijama u Republici Hrvatskoj', Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:191:964009

Galović A. Računovodstvene politike stalne imovine u kotirajućim hotelskim kompanijama u Republici Hrvatskoj [Undergraduate thesis]. Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management; 2019 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:191:964009

A. Galović, "Računovodstvene politike stalne imovine u kotirajućim hotelskim kompanijama u Republici Hrvatskoj", Undergraduate thesis, University of Rijeka, Faculty of Tourism and Hospitality Management, Opatija, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:191:964009

Metadata
TitleRačunovodstvene politike stalne imovine u kotirajućim hotelskim kompanijama u Republici Hrvatskoj
Title (english)Accounting policies of non current assets in Croatian hotel enterprises that quote their stocks on capital markets
AuthorAna Galović
MentorMilena Peršić (mentor)
GranterUniversity of Rijeka
Faculty of Tourism and Hospitality Management
Opatija
Defense date and country2019-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Financijski izvještaji pružaju temeljne informacije o poslovanju poduzeća te isti služe eksternim korisnicima za ocjenu uspješnosti poslovanja poduzeća. Financijski izvještaji su sastavljeni prema pravilima koja diktiraju računovodstvene politike. Računovodstvene politike daju metodološki okvir za sastavljanje financijskih izvještaja, a iste moraju biti navedene u bilješkama. Ovim završnim radom obrađene su računovodstvene politike na području stalne imovine koje se primjenjuju u hotelskim kompanijama u Republici Hrvatskoj koje svojim dionicama kotiraju na burzi što znači da iste obavezno koriste Međunarodne računovodstvene standarde (MSFI), prilikom sastavljanja financijskih izvještaja. U radu su obrađene računovodstvene politike materijalne, opipljive, imovine, nematerijalne, neopipljive, imovine, te financijske imovine i dugoročnih potraživanja, isto tako prezentirano je i računovodstvo najma i računovodstvene politike amortizacije koja je sastavni dio vrednovanja materijalne i nematerijalne imovine. Nakon teoretskog dijela, u praktičnom dijelu rada prikazani su rezultati istraživanja nad računovodstvenim politikama stalne imovine i amortizacije u hotelskim kompanijama u Republici Hrvatskoj koje posluju u obliku dioničkog društva.
Abstract (english)
The financial statements provide basic information on business operations and serve external customers to assess the company's business performance. The financial statements are prepared in accordance with the rules that dictate accounting policies. Accounting policies provide a methodological framework for the preparation of financial statements, and they need to be included in the notes to the financial statements. This final work has provided accounting policies in the area of non-current assets that apply to hotel companies in the Republic of Croatia whose stocks are listed on the Zagreb stock exchange, meaning that they are obliged to use International Accounting Standards (IFRS), when preparing financial statements. This final work consists of presenting and exploring the consistency of using accounting policies of tangible assets, intangible assets, financial assets and long term receivables in Croatian companies, as well as the rental accounting and depreciation accounting policy which creates an integral part of valuation of tangible and intangible assets. After the theoretical part, the results of the survey on the consistency of accounting policies regarding current assets and depreciation in hotel companies operating in the Republic of Croatia who quote their stocks on financial market, are shown.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:191:964009
Study programmeTitle: Business Administration in Tourism and Hospitality Management; moduls: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management; specializations in: Entrepreneurship in Tourism and Hospitality, Tourism Management, Hospitality Management, International Tourism and Hospitality Management, Event and Leisure Management
Course: Tourism Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-03-25 13:12:11