Utjecaj primjene modela revalorizacije dugotrajne nematerijalne imovine na financijski položaj i uspješnost poslovnog subjekta

master's thesis

• Title (english): The impact of applying revaluation model of fixed intangible assets on the financial position and performance of the business entity
• Author: Dario Lončar
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Danimir Gulin (član povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Razvojem informatičke tehnologije i računalnih software-a dolazi do sve većeg rasta vrijednosti nematerijalne imovine u bilanci poduzeća. Cilj nabave i upotrebe ovakve vrste imovine više nije minimizacija troškova, već povećanje produktivnosti, pa tako i stvaranje konkurentske prednosti na tržištu. Samim time, povećava se i važnost pravilnog izvještavanja o vrijednostima dugotrajne nematerijalne imovine u poduzeću prema internim i eksternim korisnicima. Fokus je na ispravnom početnom i naknadnom mjerenju nematerijalne imovine koja može biti eksterno stečena ili interno razvijena. Kod naknadnog mjerenja koriste se metoda troška i metoda revalorizacije. Iako velika većina poduzeća i dalje koristi metodu troška koja se bazira na troškovima nabave imovine, sve više poduzeća na stranim tržištima odlučuje se primjenjivati metodu revalorizacije. Metoda revalorizacije podrazumijeva mjerenje fer vrijednosti nematerijalne imovine na kraju svakog izvještajnog razdoblja kako bi informacije o stvarnoj vrijednosti nematerijalne imovine u poduzeću bile ispravne i ažurne. Kroz rad su objašnjeni svi računovodstveni i porezni učinci koje uzrokuje primjena ove metode.

Abstract (english)

With the development of information technology and computer software, there is an increasing growth in the value of intangible assets in the companies balance sheet. The goal of purchasing and using this type of property is no longer to minimize its costs, but to increase productivity, and thus create a competitiv eadvantage in the market. With all that, the importance of proper reporting on the values of long-term intangible assets in the company increases to both internal and external users. The focus is on the correct initial and subsequent measurement of the intangible assets that can be externally aquired or internally developed. There are two methods of subsequent measurement, the cost method and the revaluation method. Although the vast majority of companies still use the method based on the cost of acquisition of assets, more and more companies in foreign markets choose to apply the revaluation method. The revaluation method involves measuring the fair value of an intangible asset at the end of each reporting period so that the information about the fair value of the intangible asset in the enterprise is accurate and up-to-date. This thesis explains all accounting and tax effects caused by the application of this method.

• Keywords: model revalorizacije; revalorizacijske rezerve; odgođene porezne obveze; MRS 38; dugotrajna nematerijalna imovina
• Keywords (english): revaluation model; revaluation reserves; deferred tax liabilities; IAS 38; intangible assets
• Language: croatian
• URN:NBN: urn:nbn:hr:148:340416
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-09-25 07:59:22