RAČUNOVODSTVENI I POREZNI TRETMAN REZERVIRANJA I NEPREDVIDIVIH OBVEZA

master's thesis

• Title (english): ACCOUNTING AND TAX TREATMENT OF PROVISIONS AND CONTINGENT LIABILITIES
• Author: Tihana Vučajnik
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Mirjana Hladika (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Rezerviranje predstavlja obvezu neodređenog vremena ili iznosa, zbog svojih specifičnih obilježja zahtjeva posebnu pozornost u priznavanju, mjerenju i evidentiranju u računovodstvenim evidencijama. Nepredvidiva obveza je moguća obveza koja proizlazi iz prošlih događaja i čije će se postojanje potvrditi nastankom neizvjesnog budućeg događaja na koje subjekt ne može u cijelosti utjecati ili sadašnja obveza koja proizlazi iz prošlih događaja, ali nije priznata budući da nije vjerojatno da će podmirenje obveze rezultirati odljevom resursa ili visinu obveze nije moguće pouzdano izmjeriti. Osnovni uvjet da bi obveze bile priznate kao rezerviranje je da su proizašle iz prošlih događaja. Obveze koje će proizaći iz budućih događaja ne mogu biti priznate kao rezerviranje u financijskim izvještajima jer financijski izvještaji prikazuju položaj subjekt na kraju izvještajnog razdoblja.

Međunarodnim računovodstvenim standardom 37 - Rezerviranja, nepredvidiva obveza i nepredvidiva imovina definirani su kriteriji mjerenja i priznavanja rezerviranja i nepredvidivih obveza, dok Hrvatski standardi financijskog izvještavanja u HSFI 13 - Obveze, HSFI 15 - Prihodi, HSFI 16 - Rashodi zasebno razrađuju tematiku rezerviranja i nepredvidivih obveza.

Zakon o porezu na dobit i Pravilnik o porezu na dobit navodi porezno priznata, odnosno porezno nepriznata rezerviranja čime se utječe na poreznu osnovicu poreza na dobit, bruto, odnosno neto dobit te odgođenu poreznu imovinu i odgođenu poreznu obvezu.

Abstract (english)

Provisions represent a liability of indeterminate time or value and thus because of the specific characteristics they demand special attention when it comes to recognition, measuring and tracking in accounting records. A contingent liability is a potential liability which arises from previous events and whose existence depends on the outcome of an uncertain future event on which the subject cannot completely impact. A contingent liability is also a current liability which arises from previous events but is not acknowledged since it is not probable that payoff of the liability will result in an outflow of resources or the amount of liability is not possible to accurately measure. The basic requirement for liabilities to be recognised as provisions is that they have to be a result of past events. Liabilities which will come out of the future events cannot be recognised as provisions in financial statements, since financial statement showcase the position of the subject at the end of the reporting period.

According to the International Accounting Standard 37 – Provisions, contingent liabilities and contingent assets are defined as the criteria for measuring and recognising provisions and contingent liabilities, while Croatian Financial Reporting Standards in HSFI 13 – Liabilities, HSFI 15 – Revenues, HSFI – expenses separately elaborate provisions and contingent liabilities.

The Income Tax law and Regulation on income tax quotes tax recognised and tax not recognised provisions, which impacts the tax base of income tax, gross and net income as well as deferred tax assets and deferred tax liability.

• Keywords: rezerviranje; nepredvidiva obveza; Međunarodni računovodstveni standard; Hrvatski standardi financijskog izvještavanja; Zakon o porezu na dobit
• Keywords (english): provisions; contingent liability; International Accounting Standard; Croatian Financial Reporting Standards; Income Tax Law
• Language: croatian
• URN:NBN: urn:nbn:hr:148:524264
• 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: 2019-09-26 14:43:08