Računovodstveno evidentiranje stambenih nekretnina namijenjenih za prodaju kod građevinskih poduzeća

undergraduate thesis

• Title (english): Accounting of residential properties intended for sale by construction companies
• Author: Filip Milijan Ćutuk
• Mentor: Ivana Dražić Lutilsky (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Računovodstveno evidentiranje stambenih nekretnina namijenjenih za prodaju kod građevinskih
poduzeća predstavlja ključni aspekt financijskog upravljanja u sektoru graditeljstva. Prema tome,
ovaj rad će detaljno analizirati pojmovno određenje stambenih nekretnina, počevši od definicije i
osnovnih karakteristika, preko specifičnih obilježja na tržištu Republike Hrvatske, do metoda za
procjenu njihove vrijednosti. U drugom dijelu razmatrat će se oporezivanje stambenih nekretnina
s posebnim naglaskom na povijesni razvoj i trenutnu praksu u RH kao i na harmonizaciju poreza
na nekretnine na razini Europske unije. Porez na nekretnine ima značajan utjecaj na financijske
rezultate građevinskih poduzeća te stoga ovaj segment rada pruža širi kontekst za razumijevanje
fiskalnih obaveza. Treći dio rada fokusirat će se na računovodstveno evidentiranje stambenih
nekretnina u skladu sa zakonskim okvirom i standardima u RH uključujući primjenu
Međunarodnih standarda financijskog izvještavanja (MSFI) i Hrvatskih standarda financijskog
izvještavanja (HSFI). Posebna pažnja posvećena je evidentiranju prihoda, rashoda te praćenju
prodaje stambenih nekretnina što čini osnovu za financijsko izvještavanje i optimizaciju poreznih
obaveza građevinskih poduzeća. Cilj rada je doprinijeti boljem razumijevanju kompleksnosti
računovodstvenih procesa i njihovog utjecaja na poslovanje u sektoru graditeljstva.

Abstract (english)

The accounting record of residential real estate intended for sale by construction companies
represents a key aspect of financial management in the construction sector. Therefore, this paper
will thoroughly analyze the conceptual definition of residential real estate, starting from its
definition and basic characteristics, through the specific features of the real estate market in the
Republic of Croatia, to methods for estimating its value. The second part will discuss the taxation
of residential real estate, with special emphasis on the historical development and current practice
in Croatia, as well as the harmonization of real estate taxes at the European Union level. Real estate
tax has a significant impact on the financial results of construction companies, and this segment
of the paper provides a broader context for understanding fiscal obligations. The third part of the
paper will focus on the accounting records of residential real estate in accordance with the legal
framework and standards in Croatia, including the application of International Financial Reporting
Standards (IFRS) and Croatian Financial Reporting Standards (CFRS). Special attention is given
to the recording of income, expenses, and the tracking of residential real estate sales, which form
the basis for financial reporting and the optimization of tax obligations for construction companies.
The paper aims to contribute to a better understanding of the complexity of accounting processes
and their impact on business operations in the construction sector.

• Keywords: računovodstveno evidentiranje; stambene nekretnine; građevinska poduzeća; oporezivanje nekretnina; financijsko izvještavanje
• Keywords (english): accounting recording; residential real estate; construction companies; real estate taxation; financial reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:884264
• Study programme: Title: Business economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-09-30 18:52:07