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Računovodstveni tretman financijske imovine
Mihaela Marinić (2018)
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting
Cite this document

Marinić, M. (2018). Računovodstveni tretman financijske imovine (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:348149

Marinić, Mihaela. "Računovodstveni tretman financijske imovine." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:348149

Marinić, Mihaela. "Računovodstveni tretman financijske imovine." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:348149

Marinić, M. (2018). 'Računovodstveni tretman financijske imovine', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, accessed 19 February 2020, https://urn.nsk.hr/urn:nbn:hr:145:348149

Marinić M. Računovodstveni tretman financijske imovine [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek; 2018 [cited 2020 February 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:348149

M. Marinić, "Računovodstveni tretman financijske imovine", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:348149

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Metadata
TitleRačunovodstveni tretman financijske imovine
Title (english)Accounting treatment of financial assets
AuthorMihaela Marinić
MentorIvo Mijoč (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberJosipa Mijoč (član povjerenstva)
Committee memberDavor Dujak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-06-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Hrvatski standardi financijskog izvještavanja stvoreni su sukladno Zakonu o računovodstvu, a podrazumijevaju skup pravila i naredbi kojima se reguliraju transakcije i događaji, a koji su važni za evidentiranje financijskih izvještaja. U skladu sa Zakonom o računovodstvu, financijski izvještaji kontroliraju i pregledavaju sastavljanje i prezentiranje takvih izvještaja za poduzetnike koji nisu u sustavu obveze primjene Međunarodnih standarda financijskih izvještavanja. Financijska imovina se priznaje, mjeri, evidentira i objavljuje propisanom obvezom Hrvatskih standarda financijskog izvještavanja broj 9, a sastoji od udjela i dionica kod povezanih poduzetnika, zajmova povezanih poduzetnika, sudjelujućih interesa, ulaganja u vrijednosne papire, danih kredita i depozita i ostale financijske imovine. Kratkotrajna financijska imovina nastaje kao posljedica financijskih aktivnosti poslovanja subjekta, odnosno ulaganja novca na rok kraći od jedne godine, a dugotrajna financijska obuhvaća sva financijska sredstva koja dugotrajnim ulaganjem, kreditiranjem ili financiranjem na rok duži od godine dana od datuma bilance. Klasifikacija financijske imovine obuhvaća financijsku imovinu po amortiziranom trošku, po fer vrijednosti kroz ostalu sveobuhvatnu dobit, te po fer vrijednosti kroz dobit ili gubitak. Sva financijska imovina se početno mjeri po fer vrijednosti (trošku stjecanja) uvećano za transakcijske troškove, osim imovine čija se promjena fer vrijednosti priznaje u računu dobiti i gubitka (kratkotrajna financijska imovina). Primjenom modela nastalog gubitka, gubitak od umanjenja vrijednosti te otpis kredita može se provesti samo ako postoje dokazi da je gubitak nastao, odnosno da kredit neće biti u cijelosti nadoknađen. Prestanak postojanja financijske imovine dolazi kod isteka ugovornih prava, prijenosa na drugu osobu ili prijenos kontrole bez ograničenja.
Abstract (english)
Croatian Financial Reporting Standards are created in accordance with the Accounting Act, and include a set of rules and orders governing transactions and events that are important for recording financial statements. In accordance with the Accounting Act, the financial statements control and review the compilation and presentation of such reports for non-system entrepreneurs not subject to the application of International Financial Reporting Standards. Financial assets are recognized, measured, recorded and disclosed under the prescribed obligation of the Croatian Financial Reporting Standards No. 9, consisting of shares and shares in related companies, loans to related parties, participating interests, investments in securities, loans granted and deposits and other financial assets. Short-term financial assets arise as a result of the financial activities of the entity's business, ie the investment of money for less than one year, and the long-term financial includes all financial assets that are longterm investments, lending or financing over a period longer than one year from the balance sheet date. The classification of financial assets includes financial assets at amortized cost, at fair value through other comprehensive income, and at fair value through profit or loss. All financial assets are initially measured at fair value (cost of acquisition) plus transaction costs, except for property whose fair value changes are recognized in the income statement (shortterm financial assets). Applying a model of loss, impairment loss and loan write-off can only be carried out if there is evidence that the loss is incurred, ie that the loan will not be fully recovered. The termination of the existence of a financial asset comes at the expiration of contractual rights, transfer to another person or transfer of control without restriction.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:348149
Study programmeTitle: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2018-08-30 06:03:22