Analiza računovodstvenog praćenja nekretnina prema Međunarodnim standardima financijskog izvještavanja u osiguravajućim društvima

master's thesis

• Title (english): Analysis of accounting monitoring of real estate according to International Financial Reporting Standards in insurance companies
• Author: Ivana Komljenović
• Mentor: Ivana Pavić (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Ana Rep (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2022-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Harmonizacija računovodstvenih politika doprinijela je većom usporedivošću računovodstvenih praksa i ekonomskom učinkovitošću. Najznačajniji instrumenti harmonizacije su Međunarodni standardi financijskoga izvještavanja i Međunarodni računovodstveni standardi. Ovisno o razlogu stjecanja te namjeni nekretnine u svrhu priznavanja, mjerenja i računovodstvenog evidentiranja primjenjuju se različiti Međunarodni računovodstveni standardi (MRS) i Međunarodni standardi financijskoga izvještavanja (MSFI), odnosno Hrvatski standardi financijskoga izvještavanja (HSFI) za subjekte koji nisu obveznici primjene MRS-a i MSFI-a. Svrha diplomskog rada je naglasiti važnost računovodstvenog praćenja ulaganja u nekretnine za poduzeće, pri čemu će se teorijski definirati i objasniti značajke Međunarodnih standarda financijskoga izvještavanja koji se bave praćenjem nekretnina. Cilj ovog rada je istražiti i pojasniti priznavanje, mjerenje, računovodstveno evidentiranje te objavljivanje o nekretninama koje se prate u skladu s MRS-om 16, MRS-om 40 i MSFI 5-jem. Nakon teorijske obrade provedena je analiza godišnjih financijskih izvještaja pet osiguravajućih društava u Hrvatskoj.

Abstract (english)

Harmonization of accounting policies contributed to greater comparability of accounting practices and economic efficiency. The most important instruments of harmonization are International Financial Reporting Standards and International Accounting Standards. Depending on the reason for the acquisition and the purpose of the real estate, for the purpose of recognition, measurement and accounting, different International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are applied, i.e. Croatian Financial Reporting Standards (HSFI) for entities that are not obliged to apply IAS and IFRS. The purpose of the thesis is to emphasize the importance of accounting monitoring of investments in real estate for the company, where the features of the International Financial Reporting Standards dealing with real estate monitoring will be theoretically defined and explained. The aim of this paper is to investigate and clarify the recognition, measurement, accounting recording and publication of real estate that is monitored in accordance with IAS 16, IAS 40 and IFRS 5. After the theoretical processing, an analysis of the annual financial statements of five insurance companies in Croatia was carried out.

• Keywords: financijsko izvještavanje; MSFI; MRS; harmonizacija financijskoga izvještavanja; nekretnine; postrojenja i oprema; ulaganje u nekretnine; osiguravajuća društva
• Keywords (english): financial reporting; IFRS; IAS; harmonization of financial reporting; real estate; plant and equipment; investment in real estate; insurance companies
• Language: croatian
• URN:NBN: urn:nbn:hr:148:165792
• 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 authenticated users
• Created on: 2022-09-21 18:23:31