Računovodstveni i porezni tretman ulaganja u dionice

master's thesis

• Title (english): Accounting and tax treatment of investments in shares
• Author: Lucija Zaborski
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Sanja Broz Tominac (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: 2023-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ulaganjem vlasničkih vrijednosnih papira (dionica) ili poslovnih udjela povećava se financijska imovina ulagatelja. Dionice predstavljaju jednu od osnovnih vrsta dugoročnih vrijednosnih papira kojima se trguje na sekundarnom tržištu kapitala. One su zapravo tipični vlasnički odnosno korporacijski vrijednosti papiri, a kupnjom to jest vlasništvom nad dionicom imatelj dionice istodobno ostvaruje vlasništvo nad kapitalom dioničkog društva čije dionice posjeduje te se kao takve ne mogu izravno povući pa je stoga financijski odnos vezan za dionice trajan i naravno ovisi o trajnosti njihova emitenta. Diplomski rad se fokusira na način na koji se ulaganja u dionice evidentiraju i oporezuju kao financijska imovina. Provodeći istraživanje o ovoj temi, obuhvatit će se praćenje računovodstvenih metoda, način na koji se dionice prikazuju u računovodstvenoj evidenciji ulagatelja te porezni tretman istih. Računovodstvo i izvješćivanje o dionicama važni su elementi koje treba razmatrati prilikom ulaganja na burzi dionica.

Abstract (english)

Investing in equity securities (shares) or business shares increases the investor's financial assets. Shares represent one of the basic types of long-term securities traded on the secondary capital market. They are actually typical proprietary or corporate securities, and by purchasing it or owning a share, the owner of the share simultaneously achieves ownership of the capital of the joint-stock company whose shares he owns, and as such cannot be withdrawn directly, therefore the financial relationship related to the shares is permanent and of course depends on durability of their issuer. The thesis focuses on the way in which investments in stocks are recorded and taxed as financial assets. Conducting research on this topic will include the monitoring of accounting methods, the way in which shares are presented in the accounting records of investors, and their tax treatment. Stock accounting and presentation are important aspects to consider when investing in the stock market.

• Keywords: ulaganja; dionice; MRS; fer vrijednost
• Keywords (english): investments; shares; MRS; fair value
• Language: croatian
• URN:NBN: urn:nbn:hr:148:737106
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-09-21 15:12:55