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undergraduate thesis
Revalorizacija dugotrajne imovine poduzeća s računovodstveno-poreznog aspekta
Završni rad
2020. urn:nbn:hr:145:545833
Kavelj, Marko
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek

Cite this document

Kavelj, M. (2020). Revalorizacija dugotrajne imovine poduzeća s računovodstveno-poreznog aspekta : Završni rad (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:545833

Kavelj, Marko. "Revalorizacija dugotrajne imovine poduzeća s računovodstveno-poreznog aspekta : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:545833

Kavelj, Marko. "Revalorizacija dugotrajne imovine poduzeća s računovodstveno-poreznog aspekta : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:545833

Kavelj, M. (2020). 'Revalorizacija dugotrajne imovine poduzeća s računovodstveno-poreznog aspekta : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, accessed 28 November 2023, https://urn.nsk.hr/urn:nbn:hr:145:545833

Kavelj M. Revalorizacija dugotrajne imovine poduzeća s računovodstveno-poreznog aspekta : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek; 2020 [cited 2023 November 28] Available at: https://urn.nsk.hr/urn:nbn:hr:145:545833

M. Kavelj, "Revalorizacija dugotrajne imovine poduzeća s računovodstveno-poreznog aspekta : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:545833

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TitleRevalorizacija dugotrajne imovine poduzeća s računovodstveno-poreznog aspekta : Završni rad
Title (english)The revaluation of fixed assets of an enterprise from accounting - tax point of view : Final paper
AuthorMarko Kavelj
MentorIvo Mijoč (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Osijek
Defense date and country2020-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Model revalorizacije jedan je od modela naknadnog mjerenja dugotrajne imovine. Društvo nakon početnog priznavanja dugotrajne imovine treba odabrati po kojoj metodi će vrednovati tu imovinu. Budući da se cijene mijenjaju pod utjecajem određenih snaga iz okoline, može doći do značajnog odstupanja između knjigovodstvene i fer vrijednosti imovine. Da bi se uskladile te dvije vrijednosti, provodi se postupak revalorizacije, a učestalost revaloriziranja ovisi o dinamičnosti tržišta i promjeni cijena. Budući da dugotrajna imovina čini veliki dio aktive bilance, sagledavanje problematike revalorizacije s računovodstvenog i poreznog aspekta ima značajnu ulogu u poslovanju poduzeća. Samim time odabir revalorizacijskog modela mjerenja imovine može uvelike utjecati na bilačne pozicije te poslovni rezultat poduzeća, a posljedično i na buduće poslovne odluke gospodarskog subjekta, koji može sukladno svojim računovodstvenim politikama odabrati model naknadnog mjerenja dugotrajne imovine.
Abstract (english)
Model of revaluation is one of the models of subsequent measurement of fixed assets. The company, after the initial validation of fixed assets, is required to select a method by which it shall evaluate those assets. Since the prices change under the influence of certain forces from the environment, a significant deviation between the accounting value and the fair value of assets can occur. In order to synchronize those two said values, a procedure of revaluation is carried out, and the frequency of revaluation depends on the dynamics of the market and the change of prices. The examination of the problem of revaluation from the accounting and the tax point of view plays a significant role in the operation of an enterprise, since the fixed assets comprise a large portion of the active balance. Therefore, the selection of the revaluation model of asset measurement can greatly influence the balance positions and the business result of an enterprise, and consequently the future business decisions of a corporate entity, who may select a model of subsequent measurement of fixed assets.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:545833
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 on2020-12-11 10:16:54