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undergraduate thesis
RAČUNOVODSTVENO PRAĆENJE FINANCIJSKE IMOVINE
Požega: Polytehnic in Pozega, 2015. urn:nbn:hr:112:818809
Solić, Anita
Polytehnic in Pozega
Social department

Institutional repository: Repository of Polytechnic in Pozega

Cite this document

Solić, A. (2015). RAČUNOVODSTVENO PRAĆENJE FINANCIJSKE IMOVINE (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:818809

Solić, Anita. "RAČUNOVODSTVENO PRAĆENJE FINANCIJSKE IMOVINE." Undergraduate thesis, Polytehnic in Pozega, 2015. https://urn.nsk.hr/urn:nbn:hr:112:818809

Solić, Anita. "RAČUNOVODSTVENO PRAĆENJE FINANCIJSKE IMOVINE." Undergraduate thesis, Polytehnic in Pozega, 2015. https://urn.nsk.hr/urn:nbn:hr:112:818809

Solić, A. (2015). 'RAČUNOVODSTVENO PRAĆENJE FINANCIJSKE IMOVINE', Undergraduate thesis, Polytehnic in Pozega, accessed 18 November 2024, https://urn.nsk.hr/urn:nbn:hr:112:818809

Solić A. RAČUNOVODSTVENO PRAĆENJE FINANCIJSKE IMOVINE [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2015 [cited 2024 November 18] Available at: https://urn.nsk.hr/urn:nbn:hr:112:818809

A. Solić, "RAČUNOVODSTVENO PRAĆENJE FINANCIJSKE IMOVINE", Undergraduate thesis, Polytehnic in Pozega, Požega, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:112:818809

Metadata
TitleRAČUNOVODSTVENO PRAĆENJE FINANCIJSKE IMOVINE
Title (english)ACCOUNTING OF FINANCIAL ASSETS
AuthorAnita Solić
MentorSvjetlana Letinić (mentor)
Committee memberMirjana Jeleč Raguž
Committee memberSvjetlana Letinić
Committee memberVerica Budimir
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2015-09-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Financijska imovina predstavlja sva dugoroĉna i kratkoroĉna ulaganja novca poslovnog subjekta izvan vlastitog poduzeća radi ostvarivanja ekonomskih koristi. Ona je sastavni dio bilance svakog poduzeća i evidentira se na strani aktive. Obiĉno se dijeli na dugotrajnu (rok dospijeća duţi od godine dana) i kratkotrajnu (rok dospijeća do godine). Prema Hrvatskom standardu financijskog izvještavanja 9 i MeĊunarodnom raĉunovodstvenom standardu 39 njena je podjela opširnija i detaljnija. Financijska imovina se raĉunovodstveno prati u razredu 0 i razredu 1 kontnog plana ovisno o kojoj vrsti financijske imovine se radi. Prije provoĊenja raĉunovodstvenog praćenja financijske imovine, neophodno je izuĉiti njene teoretske odrednice te sve oblike u kojima se moţe pojavljivati.
Abstract (english)
Financial assets represents all long-term and short-term investments of money business entity outside its own company in order to achieve economic benefits. It is an integral part of the balance of each company and is recorded on the asset side . It is usually divided into long term (maturities longer than one year) and short-term (maturity of one year). According to the Croatian Financial Reporting Standard 9 and IAS 39 is its division more extensive and detailed. Financial assets are accounted for in class 0 and class 1 chart of accounts, depending on the type of financial assets in question. Before conducting the accounting of financial assets, it is necessary to studied its theoretical guidelines and all forms in which it can occur.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:818809
Study programmeTitle: Professional study of Accounting
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2015-10-14 10:06:50