Računovodstveno praćenje dugotrajne materijalne imovine

undergraduate thesis

• Title (english): Accounting monitoring of tangible fixed assets
• Author: Maja Kacun
• Mentor: Ivana Mamić Sačer (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-07-03, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Upravljanje dugotrajnom materijalnom imovinom u skladu s Međunarodnim standardima financijskog izvještavanja (MSFI) ima ključnu ulogu u financijskom upravljanju poduzećem. Dugotrajna materijalna imovina često predstavlja značajan dio ukupne imovine poduzeća, a njezino pravilno upravljanje može imati dugoročni utjecaj na financijske rezultate i poziciju poduzeća. Priznavanje dugotrajne materijalne imovine odnosi se na njezino evidentiranje u financijskim izvještajima poduzeća. MSFI pružaju smjernice i zahtjeve za priznavanje, mjerenje i prestanak priznavanja dugotrajne materijalne imovine. Priznavanje se događa kada je trošak imovine pouzdano mjerljiv i kada je vjerojatno da će buduća ekonomska korist povezana s tom imovinom biti na korist poduzeća. Nakon početnog priznavanja, važno je definirati računovodstvene politike za naknadno mjerenje dugotrajne imovine. To uključuje odluku o korištenju metode troška ili revalorizacije. Metoda troška podrazumijeva mjerenje imovine po nabavnoj cijeni umanjenoj za akumulirane otpise, dok revalorizacija omogućuje priznavanje promjene tržišne vrijednosti imovine. Ova odluka ovisi o specifičnostima poduzeća i vrsti imovine koju posjeduje.

Abstract (english)

The management and accounting monitoring of tangible fixed assets in accordance with the International Financial Reporting Standards (IFRS) plays a key role in the financial management of the company. Tangible fixed assets, often represent a significant part of a company's total assets, and its proper management can have a long-term impact on the company's financial results and position. Recognition of tangible fixed assets refers to their recording in the company's financial statements. IFRS provide guidance and requirements for the recognition, measurement and derecognition of tangible fixed assets. Recognition occurs when the cost of the asset is reliably measurable and it is probable that the future economic benefits associated with the asset will flow to the company. After initial recognition, it is important to define accounting policies for the subsequent measurement of fixed assets. This includes the decision to use the cost or revaluation method. The cost method implies the measurement of fixed assets at the purchase price less accumulated write-offs, while revaluation enables the recognition of changes in the market value of assets. This decision depends on the specifics of the company and the type of assets it owns.

• Keywords: revalorizacija; amortizacija; dugotrajna materijalna imovina; računovodstveno iskazivanje dugotrajne materijalne imovine; obračun amortizacije; metode obračuna amortizacije
• Keywords (english): revaluation; amortization; long-term tangible assets; accounting statement of long-term tangible assets; calculation of depreciation; depreciation calculation methods
• Language: croatian
• URN:NBN: urn:nbn:hr:148:215792
• 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: 2023-07-03 15:15:12