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Analysis of Accounting Policies on Company Performance
Ana Smolec (2017)
RRiF College of Financial Management
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Smolec, A. (2017). Analiza utjecaja računovodstvenih politika na poslovanje društva (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:490875

Smolec, Ana. "Analiza utjecaja računovodstvenih politika na poslovanje društva." Master's thesis, RRiF College of Financial Management, 2017. https://urn.nsk.hr/urn:nbn:hr:198:490875

Smolec, Ana. "Analiza utjecaja računovodstvenih politika na poslovanje društva." Master's thesis, RRiF College of Financial Management, 2017. https://urn.nsk.hr/urn:nbn:hr:198:490875

Smolec, A. (2017). 'Analiza utjecaja računovodstvenih politika na poslovanje društva', Master's thesis, RRiF College of Financial Management, accessed 19 January 2020, https://urn.nsk.hr/urn:nbn:hr:198:490875

Smolec A. Analiza utjecaja računovodstvenih politika na poslovanje društva [Master's thesis]. Zagreb: RRiF College of Financial Management; 2017 [cited 2020 January 19] Available at: https://urn.nsk.hr/urn:nbn:hr:198:490875

A. Smolec, "Analiza utjecaja računovodstvenih politika na poslovanje društva", Master's thesis, RRiF College of Financial Management, Zagreb, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:198:490875

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Metadata
TitleAnaliza utjecaja računovodstvenih politika na poslovanje društva
Title (english)Analysis of Accounting Policies on Company Performance
AuthorAna Smolec
MentorTamara Cirkveni Filipović (mentor)
Committee memberŠime Guzić (predsjednik povjerenstva)
Committee memberDolores Pušar Banović (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2017-05-31, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
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.
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.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:490875
Study programmeTitle: Corporate Finance
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica korporativnih financija (stručni/a specijalist/specijalistica korporativnih financija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2017-11-30 19:03:06