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master's thesis
Računovodstvo dugotrajne materijalne imovine na primjeru poduzeća Korušce-metali d.o.o.
2024. urn:nbn:hr:192:328437
Matijak, Ivan
University of Rijeka
Faculty of Economics and Business

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Matijak, I. (2024). Računovodstvo dugotrajne materijalne imovine na primjeru poduzeća Korušce-metali d.o.o. (Master's thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:328437

Matijak, Ivan. "Računovodstvo dugotrajne materijalne imovine na primjeru poduzeća Korušce-metali d.o.o.." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:328437

Matijak, Ivan. "Računovodstvo dugotrajne materijalne imovine na primjeru poduzeća Korušce-metali d.o.o.." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:328437

Matijak, I. (2024). 'Računovodstvo dugotrajne materijalne imovine na primjeru poduzeća Korušce-metali d.o.o.', Master's thesis, University of Rijeka, Faculty of Economics and Business, accessed 07 December 2024, https://urn.nsk.hr/urn:nbn:hr:192:328437

Matijak I. Računovodstvo dugotrajne materijalne imovine na primjeru poduzeća Korušce-metali d.o.o. [Master's thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2024 [cited 2024 December 07] Available at: https://urn.nsk.hr/urn:nbn:hr:192:328437

I. Matijak, "Računovodstvo dugotrajne materijalne imovine na primjeru poduzeća Korušce-metali d.o.o.", Master's thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:192:328437

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Metadata
TitleRačunovodstvo dugotrajne materijalne imovine na primjeru poduzeća Korušce-metali d.o.o.
Title (english)Long Term Assets Accounting in Korušce-metali d.o.o.
AuthorIvan Matijak
MentorJosip Čičak (mentor)
Committee memberJosip Čičak (predsjednik povjerenstva)
Committee memberAna Marija Sikirić Simčić (član povjerenstva)
Committee memberDario Maradin (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2024-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U ovome radu analizirana je računovodstvena evidencija dugotrajne materijalne imovine na primjeru poduzeća Korušce-metali d.o.o. Cilj rada je istražiti ključne procese vezane uz stjecanje, amortizaciju, održavanje i otpis dugotrajne imovine, kao i njihov pregled kroz financijske izvještaje. Kroz teorijski pregled relevantnih računovodstvenih standarda i zakonskih propisa, a posebno MRS 16, MRS 40, HSFI 6 i HSFI 7, rad pruža dublji uvid u računovodstvenu praksu evidentiranja dugotrajne materijalne imovine. U radu je naglašena važnost pravilnog računovodstvenog evidentiranja dugotrajne imovine za uspješno upravljanje resursima i dugoročno održavanje financijske stabilnosti.
Abstract (english)
Trough this paper, the accounting records of long-term tangible assets are analyzed on the example of the company Korušce-metali d.o.o. The goal of this paper is to investigate the key processes related to the acquisition, depreciation, maintenance and write-off of fixed assets, as well as their review through financial statements. Through a theoretical review of relevant accounting standards and legal regulations, especially IAS 16, IAS 40, HSFI 6 and HSFI 7, the paper provides a deeper insight into the accounting practice of recording long-term tangible assets. The paper emphasizes the importance of proper accounting recording of fixed assets for successful management of resources and long-term maintenance of financial stability.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:328437
Study programmeTitle: Business economics; specializations in: Finance, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business
Course: Finance
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni/a magistar/magistra ekonomije (sveučilišni/a 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 on2024-12-07 10:16:07