Računovodstveni i porezni tretman dugotrajne nematerijalne imovine

master's thesis

• Title (english): Accounting and tax treatment of intangible assets
• Author: Robert Tokić
• Mentor: Ivana Dražić Lutilsky (mentor); MBZ: 242861
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Ivana Barišić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-07-09, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tema ovog diplomskog rada je dugotrajna nematerijalna imovina. Rad na teorijskom i praktičnom primjeru objašnjava značaj dugotrajne nematerijalne imovine u poslovanju poduzeća iz različitih industrija te utjecaj na vrijednost poduzeća. Na početku rada se definiraju predmet, svrha, cilj, metode istraživanja i struktura rada. Nadalje se definira pojam dugotrajne nematerijalne imovine i vrste iste kao i računovodstvena regulativa kroz Međunarodni standard financijskog izvještavanja 38 i Hrvatski standard financijskog izvještavanja 5. U trećem poglavlju objašnjava se računovodstveno praćenje i porezni tretman dugotrajne nematerijalne imovine odnosno načini stjecanja, otuđenja i uporabe dugotrajne nematerijalne imovine te porezni tretman iste. Peto poglavlje definira načine vrednovanja dugotrajne nematerijalne imovine prema Međunarodnim standardima financijskog izvještavanja i prema Hrvatskim standardima financijskog izvještavanja. Posljednji dio rada prikazuje na praktičnim primjerima značaj dugotrajne nematerijalne imovine u prehrambenoj, informacijsko tehnološkoj i farmaceutskoj industriji. Odabrana poduzeća iz svake industrije su Podravka d.d., Nanobit d.o.o. i Pliva d.d.. Kroz detaljnu analizu strukture imovine odnosno udjela nematerijalne imovine definira se utjecaj na vrijednost poduzeća. Rezultat analize pokazuje da jedino u informacijsko tehnološkoj industriji dugotrajna nematerijalna imovina ima veliki utjecaj na vrijednost poduzeća.

Abstract (english)

The topic of this thesis is long-term intangible assets. This Work explains on a theoretical and practical example the importance of long-term intangible assets in the operations of companies from different industries and the impact on the value of companies. At the beginning of this thesis, the subject, purpose, goal, research methods and structure of the thesis are defined. Furthermore, the concept of long-term intangible assets and their types are defined as accounting regulations through International Financial Reporting Standard 38 and Croatian Financial Reporting Standard 5. The third chapter explains the accounting monitoring and tax treatment of long-term intangible assets and methods of acquisition, disposal and use of long-term intangible assets and tax treatment of the same. Chapter 5 defines the methods of valuing long-term intangible assets according to International Financial Reporting Standards and Croatian Financial Reporting Standards. The last part of this thesis shows on practical examples the importance of long-term intangible assets in the food, information technology and pharmaceutical industries. Selected companies from each industry are Podravka d.d., Nanobit d.o.o. and Pliva d.d. Through a detailed analysis of the structure of assets and the share of intangible assets, the impact on the value of the company is defined. The result of the analysis shows that only in the information technology industry, long-term intangible assets have a great impact on the value of the company.

• Keywords: dugotrajna nematerijalna imovina; Međunarodni standardi financijskog izvještavanja; Hrvatski standardi financijskog izvještavanja; utjecaj nematerijalne imovine na vrijednost poduzeća
• Keywords (english): long-term intangible assets; International Financial Reporting Standard; Croatian Financial Reporting Standard; impact of long-term intangible assets on the value of the company
• Language: croatian
• URN:NBN: urn:nbn:hr:148:537589
• 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 students and staff of home institution
• Created on: 2021-07-11 23:13:02