Specifičnost financijskog izvještavanja poduzeća u telekomunikacijskoj industriji

undergraduate thesis

• Title (english): Specific aspects of finacnial reporting of companies in the telecommunications industry
• Author: Marco Zorman
• Mentor: Nikolina Dečman (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Budući kako je glavna problematizirana tema financijskog izvještavanja bila iz područja telekomunikacija, može se zaključiti kako se i s razvojem bežičnih tehnologija i velikom potražnjom mobilnosti u telefoniji i pristupu internetu, javila potreba za izgradnjom boljih telekomunikacijskih mreža. Uzevši u obzir sve dosad navedeno u teorijskom i aplikativnom dijelu, zaključuje se kako je poslovanje promatranih poduzeća, odnosno dioničkog društva Hrvatski telekom i društva s ograničenom odgovornošću A1 Hrvatska bilo dobro tokom sve tri promatrane godine. Razmatrali su se financijski izvještaji bilance i računa dobiti i gubitka koji su bili preuzeti u orginalnom obliku konsolidiranih izvještaja sa službene web stranice Financijske agencije

Abstract (english)

Since the main problematic topic of financial reporting was in the field of telecommunications, it can be concluded that with the development of wireless technologies and high demand for mobility in telephony and Internet access, there was a need to build better telecommunications networks. Taking into account all the above in the theoretical and applied part, it is concluded that the operations of the observed companies, ie the joint stock company Hrvatski Telekom and the limited liability company A1 Croatia were good during all three observed years. The financial statements of the balance sheet and profit and loss account, which were taken in the original form of consolidated reports from the official website of the Financial Agency, were considered.

• Keywords: financijsko izvještavanje; telekomunikacijska industrija; bilanca; račun dobiti i gubitka
• Keywords (english): financial reporting; telecommunication industry; balance sheet; profit and loss account
• Language: croatian
• URN:NBN: urn:nbn:hr:148:114361
• 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: 2020-09-29 14:01:57