Primjena modela naknadnog mjerenja dugotrajne materijalne imovine i njihov utjecaj na financijski položaj i uspješnost poslovnog subjekta

master's thesis

• Title (english): Application of the model of subsequent measurement of long-term tangible assets and their impact on the financial position and success of the business entity
• Author: Klara Kožić
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Mirjana Hladika (član povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Dugotrajna materijalna imovina značajna je stavka u poslovanju svakog poslovnog subjekta. Ona je potrebna svakom poslovnom subjektu za neprekidan nastavak poslovanja, a u većini poslovnih subjekata se uobičajeno javlja u obliku građevinskih objekata, zemljišta, strojeva, opreme, alata, pogonskog inventara, transportne imovine, biološke imovine i slično. Dugotrajna materijalna imovina je imovina čiji je vijek trajanja duži od jedne godine, te se neće utrošiti u jednom proizvodnom ili poslovnom procesu, te se od nje očekuje buduća ekonomska korist. Poslovni subjekti imovinu početno mjere po trošku nabave, dok ju naknadno mjere po jednom od modela naknadnog mjerenja, odnosno ovisno o tome je li riječ o imovini koja se upotrebljava u realizaciji poslovnih aktivnosti (u tom slučaju se imovina mjeri primjenom modela troška ili modela revalorizacije) ili je riječ o ulaganjima u nekretnine (u tom slučaju se imovina mjeri primjenom modela troška ili modela fer vrijednosti). Svaki pojedini model naknadnog mjerenja ima različit utjecaj na financijski položaj i uspješnost poslovnog subjekta.

Abstract (english)

Long-term tangible assets are an important item of every business entity. It is needed by every business entity for uninterrupted business continuity, and in most business entities it usually occurs in the form of buildings, machines, tools, biological assets and similar. A long-term tangible asset is an asset that will be used for more than one year, and future economic benefit is expected from it. Business entities initially measure assets acquisition cost, while they are subsequently measured according to one of the subsequent measurement model, that is, depending on whether the property is used in the implementation of business activities (in this case the property is measured using the cost model or the revaluation model) or whether it is an investment in real estate (in this case the property is measured using the cost model or the fair value model). Each individual model of subsequent measurement has a different impact on the financial position and performance of the business entity.

• Keywords: dugotrajna materijalna imovina; modeli naknadnog mjerenja; MSFI; HSFI; financijski položaj; uspješnost poslovanja
• Keywords (english): long-term tangible assets; models of subsequent measurement; IFRS; CFRS; financial position; business performance
• Language: croatian
• URN:NBN: urn:nbn:hr:148:116978
• 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: Embargoed access; Embargo expiration date: 2025-09-26
• Created on: 2023-09-26 15:27:05