Računovodstveni i porezni tretman zatvorenih alternativnih investicijskih fondova

master's thesis

• Title (english): Accounting and tax treatment of closed alternative investment funds
• Author: Ivana Šarčević
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Investicijski fondovi nositelji su financijske aktivnosti na financijskom tržištu te su jedni od njegovih vrlo važnih sudionika. U ovome radu biti će prikazane temeljne vrste investicijskih fondova i njihove glavne karakteristike. U nastavku rada biti će prikazani svi važni elementi koji reguliraju njihovo poslovanje. Tu je važno naglasiti zakonske propise, pravilnike koji detaljno uređuju poslovanje investicijskih fondova, pravnu i stručnu regulativu kroz Međunarodne standarde financijskog izvještavanja te Međunarodne računovodstvene standarde. Naglasak rada je na jednoj vrsti investicijskih fondova, a to su zatvoreni alternativni investicijski fondovi koji će biti prikazani na konkretnom primjeru. Zadnji dio rada prikazat će njihov računovodstveni i porezni tretman te njihovo financijsko izvještavanje na primjeru Slavonskog zatvorenog alternativnog investicijskog fonda s javnom ponudom.

Abstract (english)

Investment funds are bearers of financial activity on the financial market and one of its key players. This paper will show basic types of investment funds and their main characteristics. The second segment presents all the key factors regulating their operations. Here, it is important to stress legislation in form of laws, regulations detailing the business of investment funds, legal and professional regulations through International Financial Reporting Standards and International Accounting Standards. The focal point of this paper is a certain type of investment funds, which will be demonstrated on a specific example. The final part of the paper shows their accounting and tax treatment, as well as their financial reporting by looking at the example of Slavonian closed alternative investment fund with public offering.

• Keywords: investicijski fond; zatvoreni alternativni investicijski fond; UCITS; društvo za upravljanje; depozitar; neto imovina fonda; MSFI; MRS; porez na dobit; porez na dohodak ulagača; SZAIF
• Keywords (english): investment fund; closed alternative investment fund; UCITS; management company; deposit bank; net asset value; IFRS; IAS; profit tax; investor income tax; SZAIF
• Language: croatian
• URN:NBN: urn:nbn:hr:148:341652
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and 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: 2021-09-26 17:45:43