Specifičnosti računovodstva i financijskog izvještavanja udruga u području razvoja kulture

master's thesis

• Title (english): SPECIFICS OF ACCOUNTING AND FINANCIAL REPORTING OF ASSOCIATIONS IN THE FIELD OF CULTURAL DEVELOPMENT
• Author: Martina Jendriš
• Mentor: Vesna Vašiček (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-04-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Udruga je, prema određenju iz Zakona o udrugama, oblik dobrovoljnog i slobodnog udruženja više fizičkih ili pravnih osoba koje se udružuju radi zaštite interesa i potreba osoba koje ju osnivaju, a u područjima zaštite ljudskih prava i sloboda, humanitarnom, ekološkom, socijalnom, kulturnom, informacijskom, zdravstvenom i drugim područjima javnog djelovanja Namjera udruge nije stjecanje dobiti, a u slučaju ostvarenja viška prihoda nad rashodima tijekom redovitog obavljanja djelatnosti, udruga koristi taj višak prihoda isključivo za daljnje obavljanje i unapređenje vlastite djelatnosti.
Udruge upisom u registar udruga stječu svojstvo pravne osobe.
Računovodstvo i financijsko izvještavanje udruga, odnosno njihovo cjelokupno poslovanje, uređeno je Zakonom o financijskom poslovanju i računovodstvu neprofitnih organizacija i ostalim pripadajućim pravilnicima.
Predmet rada je prikaz i analiza specifičnosti financijskog izvještavanja u računovodstva udruga. Istražen je način poslovanja i djelovanja udruga, a prikazan je na konkretnom primjeru udruge koja djeluje u svrhu promicanja kulture kod djece i mladih.

Abstract (english)

Determined by the Law of associations, association is a form of voluntary and free association of several natural and legal persons. It is a type of non-profit organization and is founded to protect the interests of its founders, to protect human rights and freedom and to protect various humanitarian, environmental, social, cultural, informational, health and other goals. The intention of the association is not to make a profit, but to achieve the previously mentioned goals set by the statue of the association. In case of making a profit during the regular performance of activities, the association uses that profit exclusively for the further performance and improvement of its own activities. By registering in the register of associations, associations acquire the status of a legal entity. Accounting and financial reporting of associations, ie. their entire business, is regulated by the Law on financial operations and accounting of non-profit organizations and other related regulations. The subject of this paper is the presentation and analysis of the specifics of financial reporting in the accounting of associations. The way of business and activities is researched and it is presented on a concrete example of an association that works on the purpose of promoting culture among children and youth.

• Keywords: udruge; računovodstvo; financijsko izvještavanje; Zakon o računovodstvu i financijskom poslovanju neprofitnih organizacija; Zakon o udrugama
• Keywords (english): association; accounting; financial reporting; the Law on accounting and financial operations of non-profit organizations; the Law on associoations
• Language: croatian
• URN:NBN: urn:nbn:hr:148:177235
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2021-04-27 10:57:56