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master's thesis
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Analysis of Accounting Policies on Company Performance
Ana Smolec (2017)
RRiF College of Financial Management
Metadata
TitleAnaliza utjecaja računovodstvenih politika na poslovanje društva
AuthorAna Smolec
Mentor(s)Tamara Cirkveni Filipović (thesis advisor)
Abstract
U radu se analizira utjecaj računovodstvenih politika na poslovanje trgovačkog društva, uvažavajući pri tome pravila financijskog izvještavanja i računovodstva. Računovodstveni izbor se vezuje uz računovodstvene standarde koje primjenjuje neko društvo, a koji sadrže posebna načela, osnove i praksu financijskog izvještavanja. Računovodstvene politike u okviru Međunarodnih standarda financijskog izvještavanja i Hrvatskih standarda financijskog izvještavanja omogućuju društvu izbor između ponuđenih alternativa vrednovanja imovine, obveza, kapitala, prihoda i rashoda. Bitno je analizirati učinke koje stvaraju pojedine računovodstvene politike na ostvarenje poslovnog rezultata i poreznog opterećenja društva. Cilj ovog diplomskog rada je analiziranje utjecaja pojedinih računovodstvenih politika na poslovanje društva.
Keywordsaccounting policies accounting estimates changes in accounting estimates risks applying accounting policies financial position of the company and the success of the company.
Parallel title (English)Analysis of Accounting Policies on Company Performance
Committee MembersŠime Guzić (committee chairperson)
Dolores Pušar Banović (committee member)
GranterRRiF College of Financial Management
PlaceZagreb
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeprofessional
Study levelspecialist graduate
Study programmeCorporate Finance
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2017-05-31
Parallel abstract (English)
This paper analyzes the impact of accounting policies on the company's operations while respecting the rules of financial reporting and accounting. Accounting choice is linked to the accounting standards applied by a company, and containing specific principles, basics and practice of financial reporting. The accounting policies under International Financial Reporting Standards and Croatian Financial Reporting Standards allow the company choice between alternatives valuation of assets, liabilities, equity, income and expenses. It is important to analyze the effects that create specific accounting policies for the sake of the business results and the tax burden on companies. The aim of this diploma work is to analyze the impact of the choice of certain accounting policies on the company's operations.
Parallel keywords (Croatian)računovodstvene politike računovodstvene procjene promjene računovodstvenih procjena rizici primjene računovodstvenih politika financijski položaj društva i uspješnost društva.
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:198:490875