SPECIFIČNOSTI FINANCIJSKOGA IZVJEŠTAVANJA MALIH I SREDNJIH PODUZEĆA U IT INDUSTRIJI

undergraduate thesis

• Title (english): Financial reporting of small and medium-sized enterprises in the IT industry
• Author: Anita Berišić
• Mentor: Nikolina Dečman (mentor); MBZ: 299256
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj rada jest istražiti zakonski regulativni okvir financijskog izvještavanja za mala i srednja poduzeća te strukturu i sadržaj financijskih izvještaja. Uz regulativni okvir definirani su temeljni financijski izvještaji te važnost njihove harmonizacije i standardizacije. U središtu rada nalaze se financijski izvještaji poduzeća iz sektora IT industrije, a primjeri su obrađeni na konkretnim izvještajima poduzeća Serengeti d.o.o. čija je djelatnost upravo iz IT sektora.

Abstract (english)

The aim of this paper is to explore the legal regulatory framework of financial reporting for small- and medium-sized enterprises (SMEs), as well as the structure and content of financial reports. In addition to the regulatory framework, it also defines fundamental financial reports and the importance of their harmonization and standardization. The paper focuses on financial reports of IT companies, and the examples are provided on the basis of financial reports of Serengeti d.o.o., a company providing IT services.

• Keywords: financijski izvještaji; IT industrija; bilanca poduzetnika; račun dobiti i gubitka; analiza financijskih izvještaja
• Keywords (english): financial statements; IT industry; balance sheet; profit and loss statement; analysis of financial statements
• Language: croatian
• URN:NBN: urn:nbn:hr:148:235939
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2021-09-29 13:43:35