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undergraduate thesis
RAČUNOVODSTVO DUGOTRAJNIH FINANCIJSKIH ULAGANJA
Završni rad
2022. urn:nbn:hr:145:829343
Jakovetić, Dinko
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Jakovetić, D. (2022). RAČUNOVODSTVO DUGOTRAJNIH FINANCIJSKIH ULAGANJA : 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:145:829343

Jakovetić, Dinko. "RAČUNOVODSTVO DUGOTRAJNIH FINANCIJSKIH ULAGANJA : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:829343

Jakovetić, Dinko. "RAČUNOVODSTVO DUGOTRAJNIH FINANCIJSKIH ULAGANJA : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:829343

Jakovetić, D. (2022). 'RAČUNOVODSTVO DUGOTRAJNIH FINANCIJSKIH ULAGANJA : Završni rad', Undergraduate 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:145:829343

Jakovetić D. RAČUNOVODSTVO DUGOTRAJNIH FINANCIJSKIH ULAGANJA : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2022 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:829343

D. Jakovetić, "RAČUNOVODSTVO DUGOTRAJNIH FINANCIJSKIH ULAGANJA : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:145:829343

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TitleRAČUNOVODSTVO DUGOTRAJNIH FINANCIJSKIH ULAGANJA : Završni rad
Title (english)ACCOUNTING OF LONG-TERM FINANCIAL INVESTMENTS : Final paper
AuthorDinko Jakovetić
MentorBlaženka Hadrović Zekić (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2022-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Dugotrajna financijska ulaganja podrazumijevaju financijska ulaganja na razdoblje duže od jedne godine. Sva ulaganja poduzetnika u financijsku imovinu na razdoblje kraće od jedne godine spadaju u kratrotrajna financijska ulaganja. Računovodstveni standardi ne klasificiraju financijsku imovinu na dugotrajnu i kratkotrajnu nego to ovisi o namjeri poduzetnika dugotrajnog posjedovanja imovine (duže od jedne godine). Računovodstveni tretman financijske imovine regulira se kroz MRS 39 - Financijski instrumenti - priznavanje i mjerenje te HSFI 9 – Financijska imovina za sva mala, srednja i velika društva. U računovodstvenom tretmanu financijska imovina prolazi kroz priznavanje, naknadno vrednovanje te prestanak priznavanja financijske imovine. Financijski instrumenti definirani su i u okviru Zakona o tržištu kapitala (NN 83/21). Pojavni oblici dugotrajne financijske imovine su ulaganja u dionice, ulaganja u dužničke vrijednosne papire (obveznice) te dani zajmovi. Svaki od oblika dugotrajne financijske imovine ima svoje karakteristike i specifičnosti prilikom računovodstvenog evidentiranja. U radu je dan prikaz računovodstva dugotrajnih financijskih ulaganja kroz teorijsku obradu tematike koja će biti popračena primjerima knjiženja nastalih računovodstvenih promjena.
Abstract (english)
Long-term financial investments mean financial investments for a period longer than one year. All investments of entrepreneurs in financial assets for a period of less than one year are short-term financial investments. Accounting standards do not classify financial assets as long-term and short-term, but it depends on the intention of the entrepreneur to have long-term ownership of the assets (longer than one year). The accounting treatment of financial assets is regulated through IAS 39- Financial Instruments - recognition and measurement and CFRS 9 - Financial Assets for all small, medium and large companies. In accounting treatment, financial assets go through the recognition, subsequent valuation and derecognition of financial assets. Financial instruments are also defined within the Capital market act (NN 83/21). Emerging forms of long-term financial assets are investments in shares, investments in debt securities (bonds) and loans granted. Each of the forms of long-term financial assets has its own characteristics and specifics in accounting. In paper is given an overview of the accounting long-term investments of entrepreneurs through the theoretical processing of the topic, which will be accompanied by examples of posting accounting changes.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:829343
Study programmeTitle: Marketing
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 conditionsOpen access
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Created on2023-05-09 13:29:44