Računovodstvo ulaganja u digitalne resurse

master's thesis

• Title (english): Accounting for digital assets
• Author: Laura Marijan
• Mentor: Katarina Žager (mentor)
• Committee member: Ana Novak (član povjerenstva)
• Committee member: Ana Rep (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-07-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U današnje vrijeme, sve se polako preselilo ili se preseljava u virtualni svijet. Od društvenih mreža, pretraživanja informacija i ostalih beneficija koje nam Internet nudi, sve veću pozornost zauzima i digitalna ekonomija.
Naime, od pojave prvih virtualnih prodavaonica, pa sve do kriptovaluta- nema sumnje da i poslovni svijet traži svoje mjesto pod suncem. Upravo zato dolazi do razvoja novih proizvoda i usluga, koji se mogu naći isključivo na Internetu. Osim što digitalna dobra predstavljaju nove oblike zarade, također donose i nove izazove u računovodstvenom prikazivanju i financijskom izvještavanju. Dok je blockchain tehnologija danas svima poznata kao način prijenosa vlasništva nad imovinom putem Interneta bez posrednika, na scenu stupa novi proizvod-nezamjenjivi token; jedan od najpretraživanijih pojmova 2021. godine. Svjetski priznati standardi, Međunarodni standardi financijskog izvještavanja, nisu uspjeli donijeti detaljne upute kako računovodstveno definirati i pratiti nezamjenjivi token. S jedne strane, može se vidjeti ubrzani razvoj u ovom tržišnoj niši u privatnom i javnom sektoru, dok s druge strane države još uvijek nemaju uspostavljenu zakonsku regulaciju digitalnih dobara.
Fokus diplomskog rada bit će usmjeren na istraživanje prednosti koje nam nova ekonomija nudi, prvenstveno u računovodstvenom smislu, po pitanju ostvarivanja novih oblika prihoda te inovativnih podviga u evidentiranju dosad neviđenih oblika nematerijalne imovine. Prije svega, obradit će se načini računovodstvenog prikazivanja nezamjenjivog tokena, kao i iznijeti i vlastiti primjer mogućeg evidentiranja s obzirom na stečeno akademsko obrazovanje i istraženu literaturu. Također, bit će obrađeni i primjeri iz prakse kako bi ovaj koncept bio približen i pojednostavljen.

Abstract (english)

Today, everything has moved on or is in the process of moving to the virtual world. Apart from social networks, surfing, and other benefits that the Internet can offer us, a new trend is emerging; the digital economy.
From the appearance of the first web shops to the cryptocurrencies-there is no doubt that the business world is also trying to find its place under the sun. This is the main reason for the development of new products and services that can be found exclusively on the web. Not only do these digital goods present a new type of income, but they also bring challenges for accounting and financial reporting. While we are familiar with the idea of blockchain technology, a way to transfer ownership without the need for a third party, an innovative product is surfacing; non-fungible token, one of the most researched terms in 2021. World-renown accounting principles, International Financial Reporting Standards, have not developed accounting procedures for keeping track of blockchain and non-fungible tokens. On the one side, we can see an unstoppable growth of these digital goods, while on the other, countries are yet to establish law regulations for monitoring them.
The focus of this thesis will be on researching the advantages that the digital economy supplies, primarily in terms of accounting; achieving new forms of income, and innovative feats in recording previously unseen forms of intangible assets. Moreover, the methods of accounting presentation for the non-fungible token will be presented, as well as my own view on evidencing of this new asset based on academic education and researched literature. In the end, examples from practice will be covered to approximate and simplify the concept.

• Keywords: digitalna ekonomija; blockchain tehnologija; nezamjenjivi token; zakonska regulacija; računovodstvena evidencija
• Keywords (english): digital economy; blockchain technology; non-fungible token; International Financial Reporting Standards; law regulations; digital goods
• Language: croatian
• URN:NBN: urn:nbn:hr:148:209762
• 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: 2023-07-04 15:11:18