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undergraduate thesis
Računovodstveni i porezni tretman ulaganja u dionice
2018. urn:nbn:hr:145:278122
Mesarić-Čandrlić, Stjepan
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Mesarić Čandrlić, S. (2018). Računovodstveni i porezni tretman ulaganja u dionice (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:278122

Mesarić Čandrlić, Stjepan. "Računovodstveni i porezni tretman ulaganja u dionice." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:278122

Mesarić Čandrlić, Stjepan. "Računovodstveni i porezni tretman ulaganja u dionice." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:278122

Mesarić Čandrlić, S. (2018). 'Računovodstveni i porezni tretman ulaganja u dionice', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 15 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:278122

Mesarić Čandrlić S. Računovodstveni i porezni tretman ulaganja u dionice [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 November 15] Available at: https://urn.nsk.hr/urn:nbn:hr:145:278122

S. Mesarić Čandrlić, "Računovodstveni i porezni tretman ulaganja u dionice", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:278122

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Metadata
TitleRačunovodstveni i porezni tretman ulaganja u dionice
AuthorStjepan Mesarić-Čandrlić
MentorIvo Mijoč (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberSunčica Oberman Peterka (član povjerenstva)
Committee memberNataša Drvenkar (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-07-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Dionice su financijska imovina koju subjekti posjeduju u svrhu ostvarivanja dodatnih novčanih sredstava ili u svrhu stjecanja određenog udjela u drugim subjektima. Ulaganja u dionice, iz računovodstvenog gledišta dionice moraju proći određenu evidenciju, u skladu sa Međunarodnim i Hrvatskim računovodstvenim standardima i standardima financijskog izvještavanja. Ovisno o namjeri koju subjekt ima za dionice, vršit će se različiti računovodstveni te porezni tretmani koji su navedeni i objašnjeni kroz ovaj rad. Nakon što je stekao dionice, subjekt ih mora računovodstveno iskazati. Računovodstveni tretman počinje s priznavanjem dionica te završava s prestankom priznavanja uslijed prodaje istih. Subjekt ima pravo klasificirati te dionice u više kategorija, od kojih su dvije najčešće klasifikacija prema fer vrijednosti kroz dobit ili gubitak te kao imovina koja je raspoloživa za prodaju. Na temelju ovog kategoriziranja, subjekt vrši početna i naknadna mjerenja iz kojih proizlaze dobitci ili gubitci. Navedeni gubitci ili dobitci se raspoređuju po određenim stavkama te prolaze odgovarajući porezni tretman, što je detaljno razgrađeno u slijedećim poglavljima. Prilikom istraživanja predmeta rada najviše je korištena domaća literatura u svezi s računovodstvom i revizijom, kao i odgovarajući zakoni iz Zakona o Računovodstvu, uz standarde, što Hrvatske, što međunarodne. Također, korištene su metode analize, sinteze, komparacije i kompilacije.
Abstract (english)
Shares are classified as financial assets which enterprises purchase and own for the sake of additional money resoures and for the sake of acquiring a certain stake in other enterprises. From accounting perspective, shares need to undergo certain record, which is accordant to International and Croatian standards of accountancy, as well as financial stating standards. Depending on what the intention of the enterprise is, different accounting and tax treatment will be made. After the purchase of shares, enterprise is required to put them on accounting record. Accounting treatment of shares begins with the acceptance of shares and ends with stoppage of acceptance, when shares are sold. Enterprise has the right of various classification of purchased shares. The most common classifications are either classification by fair value through profit or loss and classification as assets avaliable for sale. Based on this classification, the initial and afterwards measurement of the shaares is being made. As a result of this measurement process, either loss or profit is made. Both loss and profit are arranged on certain accounts and undergo certain tax treatment. While doing the reasearch of this topic, mostly domicile accounting and auditing literature was used, along with certain laws expressed in The Accounting Law and both International and Croatian accountancy standards. Also, methods of analysis, synthesis, comparation and compilation were used during the making of this work.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:278122
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 useLicence In copyright icon
Created on2018-09-06 11:21:25