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undergraduate thesis
Porezni i računovodstveni aspekti pri poslovnim spajanjima društva kapitala
Zagreb: RRiF College of Financial Management, 2016. urn:nbn:hr:198:826465
Štos, Darko
University of Applied Sciences RRiF

Institutional repository: Repository of Final Examination Papers University of Applied Sciences RRiF

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Štos, D. (2016). Porezni i računovodstveni aspekti pri poslovnim spajanjima društva kapitala (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:826465

Štos, Darko. "Porezni i računovodstveni aspekti pri poslovnim spajanjima društva kapitala." Undergraduate thesis, University of Applied Sciences RRiF, 2016. https://urn.nsk.hr/urn:nbn:hr:198:826465

Štos, Darko. "Porezni i računovodstveni aspekti pri poslovnim spajanjima društva kapitala." Undergraduate thesis, University of Applied Sciences RRiF, 2016. https://urn.nsk.hr/urn:nbn:hr:198:826465

Štos, D. (2016). 'Porezni i računovodstveni aspekti pri poslovnim spajanjima društva kapitala', Undergraduate thesis, University of Applied Sciences RRiF, accessed 30 November 2024, https://urn.nsk.hr/urn:nbn:hr:198:826465

Štos D. Porezni i računovodstveni aspekti pri poslovnim spajanjima društva kapitala [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2016 [cited 2024 November 30] Available at: https://urn.nsk.hr/urn:nbn:hr:198:826465

D. Štos, "Porezni i računovodstveni aspekti pri poslovnim spajanjima društva kapitala", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:198:826465

Metadata
TitlePorezni i računovodstveni aspekti pri poslovnim spajanjima društva kapitala
Title (english)Tax and accounting aspects of mergers of companies
AuthorDarko Štos
MentorJasna Vuk (mentor)
Committee memberTamara Cirkveni Filipović (predsjednik povjerenstva)
Committee memberIvica Voloder (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2016-12-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Poslovna spajanja su udruživanja dva ili više društava pri čemu najmanje jedno društvo gubi pravnu osobnost. Takva spajanja trgovačkih društava omogućavaju poslovnim subjektima da se udružuju i koriste učinke takvih zakonom predviđenih mogućnosti. Zakon o trgovačkim društvima definira statusne promjene društava kapitala, a to su: spajanje, pripajanje i razdvajanje. Prilikom takvih promjena trgovačka društva moraju postupati sukladno odredbama Zakona o porezu na dobit, Zakona o porezu na dodanu vrijednost, Zakona o porezu na promet nekretnina i Zakona o posebnom porezu na motorna vozila. Prilikom statusnih promjena pripajanja može doći do stjecanja društva gdje je plaćena vrijednost iznad fer vrijednosti imovine, te u tom slučaju nastaje goodwill.
Abstract (english)
Business combinations are mergers of two or more companies in which at least one company loses legal personality. Such mergers of companies allow businesses to combine and use effects such legally prescribed options. The Companies Act defines the status change of corporations, such as: merger, acquisition and separation. When such changes companies must comply with the provisions of the Corporate Income Tax Act, the Value Added Tax Act, the purchase tax and the Law on Excise Tax on motor vehicles. When status changes of merger may be acquiring companies where the value paid over the fair value of assets, and in this case arises goodwill.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:826465
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-04-04 17:34:01