Računovodstveni i porezni tretman dugotrajne materijalne i nematerijalne imovine

master's thesis

• Title (english): Accounting and tax treatment of long-term material and immaterial property
• Author: Mateja Marinković
• Mentor: Ivana Dražić Lutilsky (mentor); MBZ: 242861
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2020-09-08, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Imovina se dijeli na dugotrajnu i kratkotrajnu imovinu. Dugotrajna imovina se dijeli na materijalnu imovinu, nematerijalnu imovinu, financijsku imovinu i potraživanja. U ovom radu je objašnjena važnost dugotrajne materijalne i dugotrajne nematerijalne imovine u poslovanju poduzeća. Kvaliteta financijskih izvještaja je povezana sa računovodstvenim politikama pa je od iznimne važnosti razumjeti njihove učinke. U radu su objašnjene vrste dugotrajne materijalne i nematerijalne imovine, načini na koje se stječe movina te početno i naknadno mjerenje dugotrajne materijalne i nematerijalne imovine. Osim toga, objašnjen je i porezni aspekt dugotrajne imovine te amortizacija. Uz pomoć primjera prikazan je i način knjiženja određenih procesa vezanih uz dugotrajnu materijalnu i nematerijalnu imovinu.

Abstract (english)

Assets are divided into long-term and short-term assets. Long-term assets are divided into tangible assets, intangible assets, financial assets and receivables. This paper explains the importance of long-term tangible and long-term intangible assets in the company’s operations. The quality of financial statements is related to accounting policies, so it is extremely important to understand their effects.The paper explains the types of tangible and intangible long-term assets, the ways in which assets are acquired and the initial and subsequent measurement of tangible and intangible long-term assets. In addition, the tax aspect of long term assets and depreciation were explained. With the help of examples, the way of recording certain processes related to long-term tangible and intangible assets is shown.

• Keywords: dugotrajna imovina; dugotrajna materijalna imovina; dugotrajna nematerijalna imovina; amortizacija; početno vrednovanje; naknadno vrednovanje
• Keywords (english): long-term assets; long-term tangible assets; long-term intangible assets; initial measurement; subsequent measurement
• Language: croatian
• URN:NBN: urn:nbn:hr:148:872350
• 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: 2020-09-08 16:43:36