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undergraduate thesis
Primjena računovodstvenih politika
2023. urn:nbn:hr:192:635759
Travaš, Lora
University of Rijeka
Faculty of Economics and Business

Cite this document

Travaš, L. (2023). Primjena računovodstvenih politika (Undergraduate thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:635759

Travaš, Lora. "Primjena računovodstvenih politika." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:192:635759

Travaš, Lora. "Primjena računovodstvenih politika." Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:192:635759

Travaš, L. (2023). 'Primjena računovodstvenih politika', Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:192:635759

Travaš L. Primjena računovodstvenih politika [Undergraduate thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2023 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:192:635759

L. Travaš, "Primjena računovodstvenih politika", Undergraduate thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:192:635759

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Metadata
TitlePrimjena računovodstvenih politika
Title (english)Application of accounting policies
AuthorLora Travaš
MentorDavor Vašiček (mentor)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2023-08-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Poduzeća u iskazivanju svojih računovodstvenih politika mogu iskazivati konzervativne ili agresivne računovodstvene politike. Konzervativne računovodstvene politike podcjenjuju trenutnu financijsku uspješnost poduzeća i pokazuju bolju financijsku uspješnost u narednim godinama. To je održiviji pristup i omogućuje tvrtkama da pokažu napredak tijekom godina, što je pozitivan signal za investitore. Agresivne politike obično koriste računovodstvene politike na takav način da precjenjuju učinak u prethodnim godinama, što dovodi do pada učinka poduzeća u kasnijim godinama (iako poduzeće možda radi). Osim toga, poduzeća u računovodstvu iskazuju računovodstvene politike na području imovine (s naglaskom na ukupnu dugotrajnu imovinu), obveze, prihode, rashode, zalihe i potraživanja. Neto dobit, imovina, kontinuirano poslovanje, kapital i računovodstvena izvješća pod utjecajem su objavljivanja računovodstvenih politika tvrtke. Potencijalni ulagači mogu proučiti ove računovodstvene politike kako bi odlučili žele li ulagati u posao. Valamar Riviera, kao vodeće hrvatsko hotelsko poduzeće, pridaje velik značaj primjeni računovodstvenih politika u svom financijskom izvještavaju Primarno ovo poduzeće svoje računovodstvene politike temelji na MRS – ovima i HSFI te u kontinuitetu objavljuje iste u svojim godišnjim izvještajima, poštujući sve propise sukladno Zakonu o računovodstvu i navedenim standardima.
Abstract (english)
Companies in expressing their accounting policies can express conservative or aggressive accounting policies. Conservative accounting policies underestimate the company's current financial performance and show better financial performance in future years. It is a more sustainable approach and allows companies to show progress over the years, which is a positive signal for investors. Aggressive policies typically use accounting policies in such a way that they overestimate performance in prior years, leading to a decline in firm performance in later years (even though the firm may be performing). In addition, companies report accounting policies in the area of assets (with an emphasis on total fixed assets), liabilities, revenues, expenses, inventories and receivables. Net income, assets, continuing operations, equity and accounting reports are affected by the disclosure of the company's accounting policies. Potential investors can study these accounting policies to decide whether they want to invest in the business. Valamar Riviera, as a leading Croatian hotel company, pays great attention to the application of accounting policies in its financial reporting. Primarily, this company bases its accounting policies on IAS and HSFI and continuously publishes them in its annual reports, respecting all regulations in accordance with the Accounting Act and the stated standards.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:635759
Study programmeTitle: Business economics; specializations in: Finance and Accounting, Entrepreneurship, Management, Finance and Banking, Marketing, International Business, IT Business, Finance
Course: Finance and Accounting
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
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Created on2024-01-16 14:05:10