Računovodstveni i porezni tretman amortizacije

master's thesis

• Title (english): The accounting and tax treatmen of depreciation
• Author: Ivanka Barišić
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Committee member: Danimir Gulin (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-02-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Amortizacija je sustavni raspored iznosa tijekom njegovog korisnog vijeka uporabe. Iznos koji se amortizira je trošak nabave sredstava ili drugi iznos koji ga zamjenjuje umanjen za ostatak vrijednosti sredstva. Amortizacija je nenovčani trošak kojem podliježe dugotrajna materijalna i nematerijalna imovina. U Republici Hrvatskoj je regulirana Zakonom o porezu na dobit,
Pravilnikom o porezu na dobit te Hrvatskim standardima financijskog izvještavanja i Međunarodnim standardima financijskog izvještavanja. Standardi sadrže odredbe i o amortizaciji dugotrajne materijalne i nematerijalne imovine. Porezni propisi određuju porezno priznatu i porezno nepriznatu amortizaciju.

Abstract (english)

Amortization is a systematic allocation of the amount over its useful life. The amount being amortized is the cost of the acqisition of the asset or the another amount that replaces it minus the remainder od the asset value. Amortization is a non – cash expense which is subject to longterm intangible and tangible assets. The Republic of Croatia is is regulated by the Law on Corporate Income Tax, Regulations on Corporate Income Tax and the HSFI and MSFI. The standards include provisions and the depreciation od tangible and intagible assets. Tax regulations determine tax deductible and non - deductible amortization.

• Keywords: Ključne riječi: amortizacija; standardi; porezi
• Keywords (english): Key words: amortization; standards; taxes
• Language: croatian
• URN:NBN: urn:nbn:hr:148:274987
• 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 authenticated users
• Created on: 2020-02-13 10:20:54