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master's thesis
Utjecaj dugoročnih rezerviranja na rezultat poslovanja poduzeća
2022. urn:nbn:hr:192:712914
Lenac, Milena
University of Rijeka
Faculty of Economics and Business

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Lenac, M. (2022). Utjecaj dugoročnih rezerviranja na rezultat poslovanja poduzeća (Master's thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:712914

Lenac, Milena. "Utjecaj dugoročnih rezerviranja na rezultat poslovanja poduzeća." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:712914

Lenac, Milena. "Utjecaj dugoročnih rezerviranja na rezultat poslovanja poduzeća." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:192:712914

Lenac, M. (2022). 'Utjecaj dugoročnih rezerviranja na rezultat poslovanja poduzeća', Master's thesis, University of Rijeka, Faculty of Economics and Business, accessed 20 July 2024, https://urn.nsk.hr/urn:nbn:hr:192:712914

Lenac M. Utjecaj dugoročnih rezerviranja na rezultat poslovanja poduzeća [Master's thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2022 [cited 2024 July 20] Available at: https://urn.nsk.hr/urn:nbn:hr:192:712914

M. Lenac, "Utjecaj dugoročnih rezerviranja na rezultat poslovanja poduzeća", Master's thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:192:712914

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Metadata
TitleUtjecaj dugoročnih rezerviranja na rezultat poslovanja poduzeća
Title (english)Impact of long - term provisions on the result of the company's operations
AuthorMilena Lenac
MentorDavor Vašiček (mentor)
Committee memberDavor Vašiček (predsjednik povjerenstva)
Committee memberAna Marija Sikirić Simčić (član povjerenstva)
Committee memberJosip Čičak (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2022-06-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U diplomskom radu istražen je i prikazan utjecaj rezerviranja na rezultat poslovanja društva. Rezerviranja formira uprava društva na temelju računovodstvenih procjena usklađenih sa zakonskim propisima koji reguliraju to područje. Formiranje iznosa rezerviranja u turbulentnom gospodarskom okruženju zahtjevno je i iziskuje poznavanje pravila i aktualne poslovne situacije. Za velika trgovačka društva i subjekte javnog interesa koji su obveznici Međunarodnih standarda financijskog izvješćivanja standard područje rezerviranja regulira MRS 37 – Rezerviranja za nepredvidive obveze i nepredvidiva imovina. Neka rezerviranja definirana su i drugim standardima kao npr. MRS 19 – primanja zaposlenih. Za mala i srednja poduzeća koji primjenjuju Hrvatske standarde financijskog izvješćivanja to područje je definirano u HSFI-u 16 – Rashodi koji je u skladu sa MRS-om 37. Teorijski dio rada obuhvaća definiranje rezerviranja, priznavanje, mjerenje i porezni tretman rezerviranja sukladno poreznim propisima. Na primjeru poduzeća Autonippon d. o. o. prikazuju se dugoročna rezerviranja za sudske sporove koji su porezno priznati, te se istraživanjem ilustrira utjecaj rezerviranja na financijski rezultat i porezne obveze društva.
Abstract (english)
In the diploma thesis, the influence of provisions on the company's operating result is investigated and presented. Provisions are formed by the company's management based on accounting estimates in accordance with the legal regulations governing the area. The formation of the amount of provisions in a turbulent economic environment is demanding and requires knowledge of the rules and the current business situation. For large companies and public interest entities that are subject to International Financial Reporting Standards, the standard area of provisions is regulated by IAS 37 - Provisions for Contingent Liabilities and Contingent Assets. Some provisions are also defined by other standards, such as IAS 19 - employee benefits. For small and medium-sized enterprises that apply Croatian Financial Reporting Standards, this area is defined in HSFI 16 - Expenses in accordance with IAS 37. The theoretical part of the paper includes defining provisions, recognizing, measuring and taxing provisions in accordance with tax regulations. The example of Autonippon Ltd. Shows long-term provisions for tax-recognized litigation, and the research illustrates the impact of provisions on the company's financial results and tax liabilities.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:712914
Study programmeTitle: Business economics; specializations in: Finance, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business
Course: Entrepreneurship
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-06-13 15:35:00