Računovodstveni i porezni tretman modela revalorizacije dugotrajne materijalne imovine

master's thesis

• Title (english): Accounting and tax treatment of the revaluation model of fixed assets
• Author: Marija Suša
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Danimir Gulin (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2019-09-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Model revalorizacije jedan je od modela nakadnog mjerenja dugotrajne materijalne imovine. Za ovaj model nužno je pouzdano utvrđivanje fer vrijednosti kao i redovito provođenje revalorizacije kako ne bi bilo značajnih razlika između knjigovodstvene i fer vrijednosti.
Svrha ove teme je detaljno objasniti i na primjerima pokazati koji su to računovodstveni postupci revalorizacije prema MRS-u 16 odnosno HSFI-ju 6, te kako primjena ovoga modela može utjecati na financijske izvještaje i na koji način. Također, bitan je i porezni aspekt ove teme, u kojem će se objasniti što su to revalorizacijska pričuva i privremene porezne razlike te na koji način i u kojoj mjeri mogu utjecati na uspješnost poduzeća odnosno financijske izvještaje.

Abstract (english)

The revaluation model is one of the models for measuring the long-term tangible assets. For this model it is necessary to reliably determine fair value as well as regular revaluation so there would be no significant differences between book value and fair value.
The purpose of this topic is to explain in detail and to demonstrate examples of accounting revaluation procedures under IAS 16 and HSFI 6 as well as how the application of this model can affect the financial statements and in what way. Also, the tax aspect of this topic is also important, explaining what the revaluation reserve and the temporary tax differences are, and how and to what extent they can affect the company's performance or financial statements.

• Keywords: model revalorizacije; naknadno mjerenje; dugotrajna materijalna imovina; MRS 16; revalorizacijska pričuva; privremene razlike
• Keywords (english): revaluation model; subsequent measurement; tangible fixed assets; IAS 16; revaluation reserve; temporary tax difference.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:034249
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2019-09-29 10:02:06