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undergraduate thesis
VRIJEDNOSNA USKLAĐENJA I OTPISI POTRAŽIVANJA OD KUPACA
Split: University of Split, 2024. urn:nbn:hr:228:566176
Balić, Iva
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Institutional repository: Repository of University Department of Professional Studies

Cite this document

Balić, I. (2024). VRIJEDNOSNA USKLAĐENJA I OTPISI POTRAŽIVANJA OD KUPACA (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:566176

Balić, Iva. "VRIJEDNOSNA USKLAĐENJA I OTPISI POTRAŽIVANJA OD KUPACA." Undergraduate thesis, University of Split, 2024. https://urn.nsk.hr/urn:nbn:hr:228:566176

Balić, Iva. "VRIJEDNOSNA USKLAĐENJA I OTPISI POTRAŽIVANJA OD KUPACA." Undergraduate thesis, University of Split, 2024. https://urn.nsk.hr/urn:nbn:hr:228:566176

Balić, I. (2024). 'VRIJEDNOSNA USKLAĐENJA I OTPISI POTRAŽIVANJA OD KUPACA', Undergraduate thesis, University of Split, accessed 04 January 2025, https://urn.nsk.hr/urn:nbn:hr:228:566176

Balić I. VRIJEDNOSNA USKLAĐENJA I OTPISI POTRAŽIVANJA OD KUPACA [Undergraduate thesis]. Split: University of Split; 2024 [cited 2025 January 04] Available at: https://urn.nsk.hr/urn:nbn:hr:228:566176

I. Balić, "VRIJEDNOSNA USKLAĐENJA I OTPISI POTRAŽIVANJA OD KUPACA", Undergraduate thesis, University of Split, Split, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:228:566176

Metadata
TitleVRIJEDNOSNA USKLAĐENJA I OTPISI POTRAŽIVANJA OD KUPACA
Title (english)VALUE ADJUSTMENTS AND WRITE-OFFS OF RECEIVABLES FROM CUSTOMER
AuthorIva Balić
MentorDijana Perkušić (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberPetar Pepur (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2024-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Tematika ovog rada su vrijednosna usklađenja i otpisi potraživanja od kupaca. Potraživanja se početno priznaju po fer vrijednosti. Do vrijednosnog usklađenja ili otpisa potraživanja od kupaca dolazi uslijed isteka roka plaćanja određenog potraživanja. Svaki poduzetnik mora donijeti odluku, vođen standardima, zakonima i ostalim regulatornim okvirima, hoće li pojedino potraživanje od kupca vrijednosno uskladiti ili će ga definitivno otpisati. Osim računovodstvenog aspekta, u ovom radu obradit će se i porezni aspekt vrijednosnih usklađenja i otpisa potraživanja od kupaca te će se opisati njihov utjecaj na PD obrazac.
Abstract (english)
The topic of this paper is value adjustments and write-offs of receivables from customers. Receivables are initially recognized at fair value. Value adjustment or write-off of receivables from customers occurs due to the expiration of the payment deadline for a certain receivable. Every entrepreneur must make a decision, guided by standards, laws and other regulatory frameworks, whether to adjust the value of an individual receivable from the buyer or to write it off definitively. In addition to the accounting aspect, this paper will also deal with the tax aspect of value adjustments and write-offs of receivables from customers and describe their impact on the PD form.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:566176
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
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Created on2024-11-06 08:21:05