Utjecaj računovodstvenih modela naknadnog mjerenja ulaganja u nekretnine na financijski položaj i uspješnost poduzeća

master's thesis

• Title (english): The impact of accounting models for subsequent measurment of investment property on the financial position and performance of the company
• Author: Martina Stojanović
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Danimir Gulin (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-07-13, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ulaganje u nekretnine je posebna kategorija dugotrajne materijalne imovine. To je nekretnina (zemljište ili zgrada ili dio zgrade ili oboje) u posjedu vlasnika ili najmoprimca u okviru financijskog najma radi ostvarivanja prihoda od najmova ili povećanja vrijednosti ili oboje. Početno priznavanje ulaganja u nekretnine moguće je u trenutku kada je vjerojatno da će poduzeće ostvarivati buduće ekonomske koristi i kada se trošak ulaganja u nekretnine može pouzdano izmjeriti. Početno mjerenje ulaganja u nekretnine provodi se modelom troška nabave gdje kupoprodajna vrijednost uvećava se za transakcijske troškove vezane za proces nabave, dok naknadno mjerenje provodi se modelom troška ili modelom fer vrijednosti. Model fer vrijednosti definiran je Međunarodnim računovodstvenim standardom 40, dok model troška definiran je Međunarodnim računovodstvenim standardom 16. Primjena različitih računovodstvenih modela naknadnog mjerenja ulaganja u nekretnine ima različiti utjecaj na financijski položaj i financijsku uspješnost poduzeća te njihov utjecaj obrađuje se u radu.

Abstract (english)

Investment property is separate part of fixed tangible assets. This is property (a land or a building or part of a building or both) held by the owner or by the lessee under a finance lease to earn rentals or for capital appreciation or both. Initial recognition of an investment of property is possible when it is probable that the economic benefits associated with the investment will flow to the enterprise and the cost of investment property can be measured reliably. The initial measurement of investment property perform by the cost model where purchaes value is increased by transaction costs related to the acquisition process, while the subsequent measurement perform by the cost model or fair value model. The fair value model is defined by International Accounting Standard 40 and the cost model is defined by International Accounting Standard 16. The application of various accounting models for subsequent measurement of investment property has various impact on the financial position and financial performance of company and their impact would be present in the graduate thesis.

• Keywords: ulaganje u nekretnine; model troška; model fer vrijednosti; MRS 16; MRS 40; financijski položaj; financijska uspješnost
• Keywords (english): investment property; a cost model; a fair value model; IAC 16; IAC 40; financial position; financial performance
• Language: croatian
• URN:NBN: urn:nbn:hr:148:547031
• 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: Open access
• Created on: 2021-07-13 09:39:31