Računovodstveno evidentiranje i porezni tretman naknadnog mjerenja dugotrajne materijalne imovine

master's thesis

• Title (english): Accounting and tax treatment of subsequent measurement of long term tangible assets
• Author: Helena Delač
• Mentor: Ivana Dražić Lutilsky (mentor); MBZ: 242861
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Committee member: Ana Ježovita (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Dugotrajnom materijalnom imovinom smatraju se stvari čiji je pojedinačni trošak nabave veći od 3.500,00 kn, a vijek trajanja duži od godinu dana. Naknadno mjerenje dugotrajne materijalne imovine obuhvaća model troška i model fer vrijednosti. Amortizacija je trošak korištenja osnovnih sredstava. Odabir metode obračuna amortizacije treba ovisiti o očekivanom trošenju budućih ekonomskih koristi dugotrajne imovine. Osnovica za obračun amortizacije je knjigovodstvena vrijednost sredstva umanjena za ostatak vrijednosti. Revalorizacija osnovnih sredstava predstavlja svođenje knjigovodstvene vrijednosti na tržišnu vrijednost. Navedene dvije metode naknadnog mjerenja dugotrajne materijalne imovine su u Republici Hrvatskoj uređene HSFI i MSFI te zakonima i pravilnicima, od kojih je najznačajniji Zakon o porezu na dobit. Poduzeće može, primjenjujući ove dvije metode naknadnog mjerenja, utjecati na poslovni rezultat.

Abstract (english)

Fixed tangible assets are considered to be things whose individual acquisition cost is higher than HRK 3,500.00 and the useful life is longer than one year. Subsequent measurement of property, plant and equipment includes a cost model and a fair value model. Depreciation is the cost of using fixed assets. The choice of depreciation method should depend on the expected consumption of the future economic benefits of the fixed asset. The basis for calculating depreciation is the carrying amount of the asset reduced for its residual value. The revaluation of fixed assets represents the reduction of the book value to the market value. These two methods of subsequent measurement of tangible fixed assets are regulated in the Republic of Croatia by HSFI and IFRS as well as laws and regulations, the most important of which is the Income Tax Act. An enterprise can, by applying these two methods of subsequent measurement, influence the business result.

• Keywords: dugotrajna materijalna imovina; amortizacija; revalorizacija; standardi; porezi
• Keywords (english): tangible fixed assets; depreciation; revaluation; standards; taxes
• Language: croatian
• URN:NBN: urn:nbn:hr:148:791882
• 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: 2021-09-22 21:28:23