Računovodstveni i porezni tretman dugoročnih rezerviranja

master's thesis

• Title (english): Accounting and tax treatment of long-term provisions
• Author: Tomislav Munjiza
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Kostić (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: 2024-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovaj diplomski rad analizira dugoročna rezerviranja s računovodstvenog i poreznog aspekta. U radu se razmatraju vrste dugoročnih rezerviranja, pravna regulativa i standardi, razlozi za njihovo formiranje te postupci priznavanja, mjerenja i evidentiranja u poslovnim knjigama. Stavljen je naglasak na razlike između računovodstvenog i poreznog tretmana dugoročnih rezerviranja te na njihov utjecaj na poreznu osnovicu poreza na dobit. Kroz analizu slučaja poduzeća Franck d.d. i usporedbe između Hrvatske i Velike Britanije, rad pruža uvid u praktične primjene i kako poduzeća upravljaju dugoročnim rezerviranjima.

Abstract (english)

This thesis analyzes long-term provisions from both accounting and tax perspectives. The paper examines the types of long-term provisions, legal regulations, standards, reasons for their formation, and the processes of recognition, measurement, and recording in the accounting books. Emphasis is placed on the differences between accounting and tax treatment of long-term provisions and their impact on the corporate income tax base. Through a case study of the company Franck d.d. and a comparative analysis between Croatia and the United Kingdom, the thesis provides insights into practical applications and challenges that companies face when managing long-term provisions.

• Keywords: dugoročna rezerviranja; računovodstveni tretman; porezni tretman; Franck d.d.
• Keywords (english): long-term provisions; accounting treatment; tax treatment; Franck d.d.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:089496
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-09-18 07:47:14