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undergraduate thesis
Računovodstvene politike tekuće imovine u kotirajućim hotelskim kompanijama u Republici Hrvatskoj
Opatija: University of Rijeka, Faculty of Tourism and Hospitality Management, 2019. urn:nbn:hr:191:935578
Škravan, Antonia
University of Rijeka
Faculty of Tourism and Hospitality Management

Institutional repository: Repository of Faculty of Tourism and Hospitality Management

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Škravan, A. (2019). Računovodstvene politike tekuće 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:191:935578

Škravan, Antonia. "Računovodstvene politike tekuće 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:191:935578

Škravan, Antonia. "Računovodstvene politike tekuće 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:191:935578

Škravan, A. (2019). 'Računovodstvene politike tekuće 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:191:935578

Škravan A. Računovodstvene politike tekuće 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:191:935578

A. Škravan, "Računovodstvene politike tekuće 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:191:935578

Metadata
TitleRačunovodstvene politike tekuće imovine u kotirajućim hotelskim kompanijama u Republici Hrvatskoj
Title (english)Accounting policies of current assets in croatian hotel enterprises that quote their stocks on captal markets
AuthorAntonia Škravan
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
Suvremeni trendovi na tržištu utječu na poslovanje poduzeća turističkog, odnoso hotelijerskog karaktera. Kako bi se održale na tržištu i pozitivno djelovale na tržišne izazove, hotelske kompanije dužne su pratiti svoje poslovanje korištenjem dostupnih informacija i analizom njihovih kvalitativnih i kvantitativnih vrijednosti. Kvantitativne vrijednosti su proizvod financijskih izvještaja. Premda postoje različite zakonske odredbe, načela i pretpostavke koje se poštuju prilikom izrade financijskih izvještaja, naglasak je na računovodstvenim politikama koje su odabrane od strane menadžmenta, a navedene u bilješkama financijskih izvještaja. U radu su obrađene računovodstvene politike tekuće imovine na primjeru hotelskih kompanija u Republici Hrvatskoj koje svojim dionicama kotiraju na burzi. Riječ je o poduzećima koja su prema Zakonu o računovodstvu razvrstana u velike poduzetnike te su stoga obvezni primjenjivati Međunarodne standarde financijskog izvještavanja (MSFI). Razrađene su računovodstvene politike stavki tekuće imovine: zaliha, potraživanja, financijske imovine, novca i novčanih ekvivalenata te aktivnih vremenskih razgraničenja. Nakon definiranja i predstavljanja teoretskog okvira o financijskim izvještajima i računovodstvenim politikama slijedi analiza računovodstvenih politika tekuće imovine u hotelskim kompanijama sa zadatkom ispitivanja dosljednosti u primjeni računovodstvenih politika.
Abstract (english)
Contemporary trends on the market have specific impacts on business activities with tourism or hospitality character. To keep up the market and positively affect market challenges, hotel companies are obliged to keep track of their business by using available information and analyzing their qualitative and quantitative values. Quantitative values are the product of the financial statements. Although there are different law regulations, principles and assumptions that are respected when making financial statements, the emphasis is on the accounting policies selected by the management and they're set out in the notes of the financial statements. In final work accounting policies of current assets on the example of hotel companies in the Republic of Croatia whose stocks are listed on the stock market are disscused. According to the Accounting Law those companies are classified into large companies and therefore they are obliged to apply International Financial Reporting Standards (IFRS). Next, accounting policies on each separate type of current assets are elaborated: inventories, receivables, financial assets, cash and cash equivalents, prepayments and accrued income. After defining and presenting the theoretical framework about financial statements and accounting policies, the consistency of accounting policies of current assets in hotel companies is followed. The purpose is to examine consistency in the accounting policies in hotel companies.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:191:935578
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 on2020-03-27 14:09:32