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master's thesis
RAČUNOVODSTVENI I POREZNI ASPEKTI TRGOVAČKIH DRUŠTAVA U STEČAJU
Diplomski rad
2021. urn:nbn:hr:145:627777
Nuić, Ivana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

Cite this document

Nuić, I. (2021). RAČUNOVODSTVENI I POREZNI ASPEKTI TRGOVAČKIH DRUŠTAVA U STEČAJU : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:627777

Nuić, Ivana. "RAČUNOVODSTVENI I POREZNI ASPEKTI TRGOVAČKIH DRUŠTAVA U STEČAJU : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:627777

Nuić, Ivana. "RAČUNOVODSTVENI I POREZNI ASPEKTI TRGOVAČKIH DRUŠTAVA U STEČAJU : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:627777

Nuić, I. (2021). 'RAČUNOVODSTVENI I POREZNI ASPEKTI TRGOVAČKIH DRUŠTAVA U STEČAJU : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:627777

Nuić I. RAČUNOVODSTVENI I POREZNI ASPEKTI TRGOVAČKIH DRUŠTAVA U STEČAJU : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:627777

I. Nuić, "RAČUNOVODSTVENI I POREZNI ASPEKTI TRGOVAČKIH DRUŠTAVA U STEČAJU : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:627777

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TitleRAČUNOVODSTVENI I POREZNI ASPEKTI TRGOVAČKIH DRUŠTAVA U STEČAJU : Diplomski rad
Title (english)ACCOUNTING AND TAX ASPECTS OF BANKRUPTCY COMPANIES : Graduate paper
AuthorIvana Nuić
MentorIvo Mijoč (mentor)
Committee memberDubravka Pekanov Starčević (predsjednik povjerenstva)
Committee memberIvo Mijoč (član povjerenstva)
Committee memberMartina Briš Alić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2021-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Stečajni postupak je postupak koji se vodi protiv dužnika koji ne može uredno ispunjavati svoje financijske obveze i na taj način šteti svim svojim vjerovnicima i njihovom poslovanju u pravnom prometu. Radi se o svojevrsnoj generalnoj ovrsi na imovini stečajnog dužnika s ciljem unovčenja iste te namirenja vjerovnika iz tako prikupljene imovine. Stečajni postupak je strogo formalan postupak, a čija su pravila detaljno propisana odredbama Stečajnog zakona. Sa financijsko računovodstvenog aspekta vođenje poslovnih knjiga stečajnog dužnika ne razlikuje se u bitnome od vođenja poslovnih knjiga trgovačkih društava u redovitom poslovanju. Svaki obveznik poreza na dobit, a u koju kategoriju spadaju sva trgovačka društva, dužan je voditi poslovne knjige te predavati financijske izvještaje koji su propisani Zakonom o računovodstvu (NN 78/15, 134/15, 120/16, 116/18, 42/20, 47/20) bez obzira na statusnu promjenu. Dakle, trgovačko društvo unatoč otvaranju stečajnog postupka dužno je i nadalje predavati financijske izvještaje i uredno voditi poslovne knjige do zaključenja stečajnog postupka.
Abstract (english)
Bankruptcy proceedings are proceedings against a debtor who is unable to properly fulfill his financial obligations and thus harms all his creditors and their business in legal transactions. It is a kind of general enforcement on the property of the bankruptcy debtor with the aim of liquidating it and settling the creditors from the property thus collected. Bankruptcy procedure is a strictly formal procedure, the rules of which are prescribed in detail by the provisions of the Bankruptcy Law. From the financial and accounting aspect, keeping the books of the bankruptcy debtor does not differ significantly from keeping the books of companies in the ordinary course of business. Every corporate taxpayer, to which category all companies belong, is obliged to keep business books and submit financial statements prescribed by the Accounting Act, regardless of the status change. Therefore, despite the opening of bankruptcy proceedings, the company is obliged to continue to submit financial reports and keep proper business books until the conclusion of bankruptcy proceedings.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:627777
Study programmeTitle: Business economy; specializations in: Trade and logistics, Management, Logistic management , Business informatics
Course: Management
Study programme type: university
Study level: graduate
Academic / professional title: Magistar/magistra ekonomije (Magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-05-02 08:05:06