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undergraduate thesis
RAČUNOVODSTVENO I POREZNO PRAĆENJE DIONICA
Završni rad
2021. urn:nbn:hr:145:595738
Sokolović, Antonela
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

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Sokolović, A. (2021). RAČUNOVODSTVENO I POREZNO PRAĆENJE DIONICA : Završni rad (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:145:595738

Sokolović, Antonela. "RAČUNOVODSTVENO I POREZNO PRAĆENJE DIONICA : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:595738

Sokolović, Antonela. "RAČUNOVODSTVENO I POREZNO PRAĆENJE DIONICA : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:595738

Sokolović, A. (2021). 'RAČUNOVODSTVENO I POREZNO PRAĆENJE DIONICA : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:595738

Sokolović A. RAČUNOVODSTVENO I POREZNO PRAĆENJE DIONICA : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:145:595738

A. Sokolović, "RAČUNOVODSTVENO I POREZNO PRAĆENJE DIONICA : Završni rad", Undergraduate 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:145:595738

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Metadata
TitleRAČUNOVODSTVENO I POREZNO PRAĆENJE DIONICA : Završni rad
Title (english)ACCOUNTING AND TAX MONITORING OF SHARES : Final paper
AuthorAntonela Sokolović
MentorIvo Mijoč (mentor)
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
Dionice predstavljaju vlasničke vrijednosne papire koji pružaju pravo vlasništva u određenom dioničkom društvu što ju čini bitnim dijelom financijskih instrumenata odnosno financijske imovine. Poznato je da dionice kao takve sadrže značajan utjecaj pri prezentiranju informacija o financijskom položaju i uspješnosti poslovanja. Uglavnom postoje dvije vrste dionica, vlasničke dionice i povlaštene dionice. Prilikom stjecanja dionica, a ovisno o količini poduzeće koristi određenu računovodstvenu metodu evidentiranja kao što je metoda troška i metoda udjela. Prije priznavanja dionica treba ispuniti određene kriterije, ispunjava li kriterije dionica se priznaje a nakon toga mjeri. U cijelom procesu računovodstva dionica poduzeće se mora pridržavati okvira Međunarodnih standarda financijskog izvještavanja (MSFI), Međunarodnih računovodstvenih standarda (MRS) i Hrvatski računovodstvenih standarda (HSFI). Dionice se klasificiraju u dvije kategorije, u prvoj kategoriji su dionice koje su raspoložive za prodaju a u drugoj se nalaze dionice po fer vrijednosti kroz dobit ili gubitak. Važno je kako su klasificirane jer se shodno tome primjenjuje određeni porezni tretman.
Abstract (english)
Shares are equity securities that provide ownership in a particular joint stock company, which makes them essential parts of financial instruments or financial assets. It is known that shares as such have a significant impact on the presentation of information about financial position and business performance. There are mainly two types of stocks, equity stocks and preferred stocks. During the acquisition of shares, depending on the quantity, the company uses a certain accounting method of recording such as the cost method and the share method. Prior to the recognition of shares, certain criteria need to be met, whether the criteria meet the shares is recognized after that measure. In the entire process of accounting for company shares, the framework of International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Croatian Accounting Standards (IFRS) must be adhered to. The shares are classified into two categories, in the first category are the shares that are available for sale in the second are the shares at fair value through profit or loss. It is important how they are classified because a certain tax treatment is applied accordingly.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:595738
Study programmeTitle: professional study accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-07-05 12:23:15