Računovodstveni tretman državnih potpora malim i srednjim poduzećima u covid krizi

master's thesis

• Title (english): Accounting treatment of state aid granted to small and medium - sized enterprises during the covid crises
• Author: Vedran Babojelić
• Mentor: Nikolina Dečman (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-04-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Osim utjecaja na javno zdravstvo COVID-19 pandemija, i uvedena ograničenja za njezino
suzbijanje, već sada ostavljaju duboke negativne posljedice na cjelokupno društvo i globalnu
ekonomiju, a kraj pandemije još je uvijek vrlo neizvjestan. Kriza uzrokovana koronavirusom
smatra se većom, a njezine posljedice jačim od posljednje globalne financijske krize iz 2008.
godine. U ovom radu istražuje se utjecaj i posljedice korona krize na globalno poslovanje i
računovodstvo malih i srednjih poduzeća te mjere pomoći i potpore poduzećima pružene od
strane Vlade Republike Hrvatske i Europske Unije. Mala i srednja poduzeća čine temelj na
kojemu počiva svaka ekonomija te su nužna za poticanje gospodarskih aktivnosti. U ovoj krizi
većina MSP-a suočena je sa obustavom poslovanja, značajnim smanjenjem aktivnosti i velikim
poslovnim gubitcima zbog čega im je potrebna potpora i pomoć države kako bi opstali u
trenutnom tržišnom okruženju. Međutim, postavlja se pitanje kako državne potpore ostvarene
u COVID-19 krizi tretirati u računovodstvu kako bi bile u skladu sa standardima financijskog
izvještavanja što se detaljno pojašnjava u radu.

Abstract (english)

In addition to the impact on public health of the COVID-19 pandemic, the restrictions imposed
on its suppression are already leaving profound negative consequences for society as a whole
and the global economy, and the end of the pandemic is still very uncertain. The crisis caused
by the coronavirus is considered bigger, and its consequences stronger than the last global
financial crisis in 2008. This thesis investigates the impact and consequences of the corona
crisis on global business and accounting of small and medium-sized enterprises, as well as
measures of assistance and support to enterprises provided by the Government of the Republic
of Croatia and the European Union. Small and medium-sized enterprises form the foundation
of any economy and are necessary to stimulate economic activity. In this crisis, most SMEs
face business downtime, significant reductions in activity and large business losses, which is
why they need state support and assistance to survive in the current market environment.
However, the question arises as to how state aid realized in the COVID-19 crisis is treated in
accounting in order to comply with financial reporting standards, which is explained in detail
in the thesis.

• Keywords: državne potpore; COVID-19; standardi financijskog izvještavanja; mala i srednja poduzeća; Republika Hrvatska; Europska Unija
• Keywords (english): state aid; COVID-19; financial reporting standards; small and medium enterprises; Republic of Croatia; European Union
• Language: croatian
• URN:NBN: urn:nbn:hr:148:454428
• 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: Access restricted to students and staff of home institution
• Created on: 2022-04-26 15:54:07