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Računovodstveno praćenje dugotrajne materijalne imovine kod obveznika poreza na dobitak
Davorka Durack (2015)
RRiF College of Financial Management
Cite this document

Durack, D. (2015). Računovodstveno praćenje dugotrajne materijalne imovine kod obveznika poreza na dobitak (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:243091

Durack, Davorka. "Računovodstveno praćenje dugotrajne materijalne imovine kod obveznika poreza na dobitak." Undergraduate thesis, RRiF College of Financial Management, 2015. https://urn.nsk.hr/urn:nbn:hr:198:243091

Durack, Davorka. "Računovodstveno praćenje dugotrajne materijalne imovine kod obveznika poreza na dobitak." Undergraduate thesis, RRiF College of Financial Management, 2015. https://urn.nsk.hr/urn:nbn:hr:198:243091

Durack, D. (2015). 'Računovodstveno praćenje dugotrajne materijalne imovine kod obveznika poreza na dobitak', Undergraduate thesis, RRiF College of Financial Management, accessed 26 February 2020, https://urn.nsk.hr/urn:nbn:hr:198:243091

Durack D. Računovodstveno praćenje dugotrajne materijalne imovine kod obveznika poreza na dobitak [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2015 [cited 2020 February 26] Available at: https://urn.nsk.hr/urn:nbn:hr:198:243091

D. Durack, "Računovodstveno praćenje dugotrajne materijalne imovine kod obveznika poreza na dobitak", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:198:243091

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Metadata
TitleRačunovodstveno praćenje dugotrajne materijalne imovine kod obveznika poreza na dobitak
Title (english)Accounting of tangible fixed assets at profit tax payers
AuthorDavorka Durack
MentorJasna Vukj (mentor)
Committee memberĐurđica Jurić (predsjednik povjerenstva)
Committee memberAnamarija Miletić (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2015-07-02, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
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.
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.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:243091
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourceText
File originReformatted digital
Access conditionsClosed access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2016-08-08 11:35:56