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undergraduate thesis
RAČUNOVODSTVENO PRAĆENJE BIOLOŠKE IMOVINE
Požega: Polytehnic in Pozega, 2017. urn:nbn:hr:112:728070
Dumenčić, Barbara
Polytehnic in Pozega
Social department

Institutional repository: Repository of Polytechnic in Pozega

Cite this document

Dumenčić, B. (2017). RAČUNOVODSTVENO PRAĆENJE BIOLOŠKE IMOVINE (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:728070

Dumenčić, Barbara. "RAČUNOVODSTVENO PRAĆENJE BIOLOŠKE IMOVINE." Undergraduate thesis, Polytehnic in Pozega, 2017. https://urn.nsk.hr/urn:nbn:hr:112:728070

Dumenčić, Barbara. "RAČUNOVODSTVENO PRAĆENJE BIOLOŠKE IMOVINE." Undergraduate thesis, Polytehnic in Pozega, 2017. https://urn.nsk.hr/urn:nbn:hr:112:728070

Dumenčić, B. (2017). 'RAČUNOVODSTVENO PRAĆENJE BIOLOŠKE IMOVINE', Undergraduate thesis, Polytehnic in Pozega, accessed 16 June 2024, https://urn.nsk.hr/urn:nbn:hr:112:728070

Dumenčić B. RAČUNOVODSTVENO PRAĆENJE BIOLOŠKE IMOVINE [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2017 [cited 2024 June 16] Available at: https://urn.nsk.hr/urn:nbn:hr:112:728070

B. Dumenčić, "RAČUNOVODSTVENO PRAĆENJE BIOLOŠKE IMOVINE", Undergraduate thesis, Polytehnic in Pozega, Požega, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:112:728070

Metadata
TitleRAČUNOVODSTVENO PRAĆENJE BIOLOŠKE IMOVINE
Title (english)ACCOUNTING MONITORING OF BIOLOGICAL ASSETS
AuthorBarbara Dumenčić
MentorVerica Budimir (mentor)
Committee memberSvjetlana Letinić (predsjednik povjerenstva)
Committee memberVerica Budimir (član povjerenstva)
Committee memberMirjana Radman - Funarić (član povjerenstva)
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2017-12-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Biološka imovina može se definirati kao jedna od vrsta imovina koja uključuje živuće životinje i bilje. Računovodstveni postupak biološke imovine kao i njen računovodstveni tretman i objavljivanje povezano s poljoprivrednim aktivnostima koje propisuje Međunarodni računovodstveni standard (MRS) 41 – Poljoprivreda te Hrvatski standard financijskog izvještavanja (HSFI) 17 – Poljoprivreda. Tako računovodstvo dugotrajne biološke imovine obuhvaća višegodišnje nasade, osnovno stado i ostalo bilje i životinje koje nisu namijenjene uzgoju i prodaji, odnosno poljoprivrednoj proizvodnji nego radi ubiranja plodova, razmnožavanja i sl. Kod biološke imovine bitno je da se ona priznaje kada društvo kontrolira imovinu kao rezultat prošlih događaja, kada postoji vjerojatnost da će buduće ekonomske koristi vezane uz imovinu protjecati u društvo te kada se fer vrijednost ili trošak imovine mogu pouzdano odrediti. Biološka imovina evidentira se prema fer vrijednosti smanjenoj za troškove do točke prodaje. U kontnom planu biološka imovina nalazi se u razredu 0 – Dugotrajna imovina. Skupina kojoj pripada biološka imovina je 03, te na kontima 030 – Višegodišnji nasadi, 031 – Osnovno stado, 035 – biološka imovina u pripremi, 036 - Predujmovi za biološku imovinu te 039 - Ispravak vrijednosti za obračunanu amortizaciju i umanjenja vrijednosti biološke imovine.
Abstract (english)
Biological assets can be defined as a kind of asset that includes live animals and plants. The accounting procedure of biological assets and accounting treatment and announcement related with agricultural activities are regulated by the International accounting standard (IAS) 41 – Agriculture and the Croatian standard of financial reporting (CSFR) 17 – Agriculture. So the long term accounting of biological assets includes perennial crops, principal herd and other plants and animals that are not for sale or breeding. In the other words agricultural manufacturing rather than picking fruit and breeding etc. With biological assets it is substantial that the society that controls the asset and the result of past events recognizes it, when there is probability that the next economical benefits related with the asset flow into society and when fair values are decreased expenses to the point of sale. The biological asset is in 0 class of the chart of accounts – Long term asset. The group where the biological asset belongs is 03 and 030 in the chart of accounts – Perennial crops, 031 – Principal herd, 035 – Biological asset in preparation, 036 - An advances for the biological asset and 039 – Value correction for calculated amortization and the decrease of value of the biological asset.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:728070
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 on2018-01-08 11:44:47