Računovodstveni i porezni tretman ulaganja u dionice

master's thesis

• Title (english): Accounting and tax treatment of investments in shares
• Author: Anita Bedek
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Danimir Gulin (predsjednik povjerenstva)
• Committee member: Martina Dragija (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Dionice su instrumenti pomoću kojih dioničko poduzeće prikuplja novčana sredstva
potrebna za financiranje svoga poslovanja i ekspanzije. Na taj način poduzeće
formira svoj kapital. Dionice su namijenjene za financiranje dugoročno vezane
imovine. Taj permanentni kapital prezentiran je u jednakim malim zaokruženim
iznosima tzv. apoenima. Prenosivi su na ime (indosamentom) i na donosioca
(fizičkom predajom) , a sastoje se od i kuponskog arka. Dividende predstavljaju
prinos na dionice ne izuzimaju se iz osnovice za oporezivanje poduzeća.
Predmet ovog rada je računovodstvo i porezni tretman dionice. Istraživanjem ovog
predmeta i problema rada predstavit će se način računovodstvenog praćenja
ulaganja u dionice i na koji način se prikazuje dionica u računovodstvenoj
evidenciji.
Prilikom izrade rada koristi će se metode analize, sinteze, komparacije i
kompilacije. Kako bi se što bolje analizirao predmet rada i cilj rada u izradi rada
korištena je literatura s područja računovodstva i revizije te propisi kroz
Međunarodne računovodstvene standarde i Hrvatske standardi financijskog
izvještavanja.

Abstract (english)

Stocks are instruments by which a stock company raising funds needed to finance
its operations and expansion . In this way, the company formed its capital . The
shares are intended for long-term financing of the underlying assets . The
permanent capital was presented in equal amounts so small rounded .
denominations . Portable on behalf of (endorsement) and bearer (physical
delivery) , which consists of the coupon sheet . Dividends represent a return on
shares is not exempt from the tax base of enterprises .
The subject of this work is the accounting and tax treatment of shares . The study of
this subject and the problems of work will be presented by way of accounting of
investments in stocks and how the stocks shown in the accounts .
During the preparation work will be used method of analysis , synthesis , comparison
and compilation . In order to better analyze the subject of the work and purpose in
making labor was used literature in the field of accounting and auditing regulations
and the International Accounting Standards Board and the Croatian Financial
Reporting Standards.

• Keywords: dionice; financijski instrumenti; fer vrijednost; priznavanje dionica; mjerenje dionica; metoda troška; metoda udjela; nerealizirani gubitak; nerealizirani dobitak; revalorizacijska rezerva
• Keywords (english): shares; financial instruments; fair value; recognition of shares; stocks measurement; cost model; the equity method; unrealized losses; unrealized gains; revaluation.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:632758
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-10-05 12:20:30