Računovodstveni tretman stjecanja društva

master's thesis

• Title (english): Accounting treatment of the acquisition of the company
• Author: Ana Škalic
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Danimir Gulin (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Stjecanje je jedan od nekoliko mogućih načina širenja poduzeća. Postoje različiti oblici spajanja poduzeća ovisno o tome gube li pravnu osobnost prilikom spajanja ili ne. Prilikom stjecanja društvo, koje je stečeno od strane drugog društva, ne gubi pravnu osobnost. Društvo koje stječe ovisno društvo posluje kao grupa te je dužna, prilikom sastavljanja financijskih izvještaja konsolidirati izvještaje kako bi prikazala grupu kao jedan poslovni subjekt. Prilikom konsolidacije financijskih izvještaja eliminiraju se sve transakcije koje su se dogodile između matice i ovisnih društava, ali se istovrsne stavke u izvještajima zbrajaju. Zakonodavni i regulatorni okvir poslovnih spajanja su zakon o računovodstvu te Međunarodni standardi financijskog izvještavanja za velika poduzeća i one poslovne subjekte čijim se vrijednosnim papirima trguje na burzi. Srednji i mali poduzetnici su dužni poslovati u skladu sa Hrvatskim standardima financijskog izvještajanja te u skladu sa zakonom o računovodstvu.Cilj ovog rada je teorijski obraditi računovodstveni okvir poslovnih spajanja s naglaskom na stjecanje kao jedan od oblika poslovnog spajanja. Nakon toga, na primjeru iz hrvatske poslovne prakse, analizom poslovanja i financijskih pokazatelja utvrditi kakav je utjecaj na Adris grupu imala akvizicija društva Croatia osiguranje d.d. u 2014. godini.

Abstract (english)

Acquisition of the company represents one of the potential way to expand the company. There are various forms of business combinations depending if companies participating in the process of merger lose their legal personality or not. In process of acquisition, a company that is acquired by another company, does not lose its legal personality. A company that acquires a subsidiary operates as a group and it has to prepare consolidated financial statements in order to achieve view of the group's business as one. During the process of the consolidation parent company has to eliminate all transactions that occurred between the parent and its subsidiaries, but it is also necessary to sum up identical items. Financial accounting for business is regulated by accounting law and International Financial Reporting Standards for the large companies. Financial accounting for small and medium companies are regulated by Croatian Financial Reporting Standards and also accounting law applicable in Croatia. The aim of this paper is to theoretically handle accounting treatment of business combinations with emphasis on acquisition. Then, on an example from croatian business practice, with analyzing business and financial indicators determine the impact of the acquisition on the parent company Adris group who has aquired Croatia osiguranje d.d. in 2014.

• Keywords: poslovna spajanja; stjecanje; matica; ovisno društvo; konsolidacija financijskih izvještaja
• Keywords (english): business combinations; acquisition; parent company; subsidiary; consolidation of financial statements
• Language: croatian
• URN:NBN: urn:nbn:hr:148:045923
• 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: 2019-09-29 13:19:59