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undergraduate thesis
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Accounting of tangible fixed assets at profit tax payers
Davorka Durack (2015)
RRiF College of Financial Management
Metadata
TitleRačunovodstveno praćenje dugotrajne materijalne imovine kod obveznika poreza na dobitak
AuthorDavorka Durack
Mentor(s)Jasna Vukj (thesis advisor)
Abstract
Imovina poduzetnika dijeli se na dugotrajnu (stalnu) imovinu i kratkotrajnu (tekuću) imovinu, odnosno obrtna sredstva. Dugotrajna materijalna imovina se javlja u materijalnom (fizičkom) obliku. Najveći dio dugotrajne imovine poduzetnika odnosi se na zemljišta, građevinske objekte, postrojenja i opremu te na transportna sredstva. Dugotrajna materijalna imovina evidentira se po nabavnoj vrijednosti koju čini kupovna cijena uvećana za sve troškove vezane uz dovođenje imovine u stanje koje je pogodno za upotrebu, a prilikom njezine prodaje primjenjuje se neto načelo. Oblik trošenja materijalne imovine je amortizacija. Porezno dopuštena metoda amortizacije je linearna metoda te stope koje su propisane Zakonom o porezu na dobit. Dugotrajna materijalna imovina može se steći kupnjom iz vlastitih sredstava ili na kredit, putem financijskog leasinga ili darovanjem.
Keywordsprofit tax payers assets tangible fix assets depreciation fixed assets purchase expenditure
Parallel title (English)Accounting of tangible fixed assets at profit tax payers
Committee MembersĐurđica Jurić (committee chairperson)
Anamarija Miletić (committee member)
GranterRRiF College of Financial Management
PlaceZagreb
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeprofessional
Study levelundergraduate
Study programmeAccounting and Finance
Academic title abbreviationbacc. oec
Genreundergraduate thesis
Language Croatian
Defense date2015-07-02
Parallel abstract (English)
Assets of entrepreneurs are divided into long-term (permanent) assets and short-term (current) assets respectively working capital. Long-term assets occurs in the material (physical) form. The largest part of fixed assets refers to the plot, building structures, plant and equipment and means of transport. Tangible assets are recorded at purchase value, which makes the purchase price plus any costs associated with bringing the asset to a condition that is suitable for use, and when its sales apply to the net principle. A form of outlay fixed assets is depreciation. Permissible depreciation method is straight-line method and the rate prescribed by the Income Tax Law. Tangible assets can be acquired by purchasing from their own funds or credit, a financial leasing and donation.
Parallel keywords (Croatian)obveznik poreza na dobitak imovina dugotrajna imovina amortizacija stalna imovina nabava trošenje
Resource typetext
Access conditionNo public access
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:198:243091