Utjecaj promjene računovodstvenih politika na prezentiranu sigurnost i uspješnost poslovanja poduzeća

master's thesis

• Title (english): Impact of changes in accounting policies on the presented financial stability and performance of a business entity
• Author: Nensi Mešnjak
• Mentor: Mateja Brozović (mentor)
• Committee member: Lajoš Žager (član povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Rad se temelji na analizi promjene računovodstvenih politika na temelju primjera financijskih izvještaja poduzeća VMD MODEL d.o.o. za 2021. i 2022. godinu. U prvom dijelu rada navedeni su i definirani regulatorni okviri financijskog izvještavanja u Republici Hrvatskoj, s naglaskom na regulatorne okvire primjenjive na financijske izvještaje za 2022. godinu. U drugom dijelu rada definirana je te obrazložena uloga računovodstvenih politika u financijskom izvještavanju. Finalno, provedena je vertikalna i horizontalna analiza financijskih izvještaja za 2021. i 2022. godinu poduzeća VMD MODEL d.o.o., kao i analiza odabranog poduzeća putem financijskih pokazatelja. Cilj rada je na odabranom primjeru dokazati kako promjene računovodstvenih politika mogu utjecati na prezentiranu sigurnost i uspješnost poslovanja.

Abstract (english)

The thesis is based on the analysis of changes in accounting policies using the financial statements of the company VMD MODEL d.o.o. for the years 2021 and 2022. The first part of the paper outlines and defines the regulatory frameworks for financial reporting in the Republic of Croatia, with an emphasis on the regulatory frameworks applicable to the financial statements for the year 2022. The second part of the thesis defines and explains the role of accounting policies in financial reporting. Finally, a vertical and horizontal analysis of the financial statements as of 2021 and 2022, for the company VMD MODEL d.o.o., was conducted, as well as an analysis of the selected company using financial indicators. The aim of the thesis is to demonstrate, through the selected example, how changes in accounting policies can impact the presented financial stability and performance of the business.

• Keywords: računovodstvene politike; sigurnost i uspješnost poslovanja; financijski pokazatelji
• Keywords (english): accounting policies; financial stability and performance; financial indicators
• Language: croatian
• URN:NBN: urn:nbn:hr:148:072447
• 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: Open access
• Created on: 2024-09-18 14:45:25