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undergraduate thesis
Ulaganja u nekretnine
2014. urn:nbn:hr:198:430229
Pudić, Ivana
University of Applied Sciences RRiF

Cite this document

Pudić, I. (2014). Ulaganja u nekretnine (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:430229

Pudić, Ivana. "Ulaganja u nekretnine." Undergraduate thesis, University of Applied Sciences RRiF, 2014. https://urn.nsk.hr/urn:nbn:hr:198:430229

Pudić, Ivana. "Ulaganja u nekretnine." Undergraduate thesis, University of Applied Sciences RRiF, 2014. https://urn.nsk.hr/urn:nbn:hr:198:430229

Pudić, I. (2014). 'Ulaganja u nekretnine', Undergraduate thesis, University of Applied Sciences RRiF, accessed 15 November 2024, https://urn.nsk.hr/urn:nbn:hr:198:430229

Pudić I. Ulaganja u nekretnine [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2014 [cited 2024 November 15] Available at: https://urn.nsk.hr/urn:nbn:hr:198:430229

I. Pudić, "Ulaganja u nekretnine", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2014. Available at: https://urn.nsk.hr/urn:nbn:hr:198:430229

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Metadata
TitleUlaganja u nekretnine
Title (english)Investment Property
AuthorIvana Pudić
MentorJasna Vuk (mentor)
Committee memberAnja Božina (predsjednik povjerenstva)
Committee memberNada Dremel (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2014-12-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ulaganja u nekretnine strukturno su dio dugotrajne materijalne imovine. Kao strukturni dio dugotrajne imovine ulaganja u nekretnine se odnose na zemljište ili zgradu, ili dio zgrade ili oboje koju vlasnik ili najmoprimatelj drži u financijskom najmu kako bi ostvario prihode od najma ili radi porasta njene tržišne vrijednosti. Nekretnine klasificiramo tako da uzmemo u obzir njenu opću namjenu kako bi mogli primijeniti odgovarajući HSFI, odnosno MRS. Ulaganja u nekretnine su regulirana prema Hrvatskim standardima financijskog izvještavanja (HSFI-a) 7. i Međunarodnim računovodstvenim standardom (MRS) 40. Njihovi ciljevi su propisati računovodstveni tretman ulaganja u nekretnine i povezane zahtjeve za objavljivanjem. Ulaganja u nekretnine se početno mjere po trošku nabave a nakon početnog priznavanja subjekt može birati između modela fer vrijednosti ili modela troška nabave. .
Abstract (english)
Investment properties are structurally part of tangible fixed assets. As a structural part of the fixed assets, investment property relating to land or a building or part of a building, or both by the owner or lessee holds the finance lease in order to achieve rental income or to increase its market value. Properties are classified by taking into account its general purpose to be able to apply appropriate CFRS or IAS. Investment properties are regulated by the Croatian Financial Reporting Standards (CFRS) 7. and International Accounting Standards (IAS) 40. Their goals are to prescribe the accounting treatment of investment property and related disclosure requirements. Investment properties are initially measured at cost and after initial recognition of an entity may choose between the fair value or the cost model KEY
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:430229
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 useLicence In copyright icon
Created on2016-08-09 10:49:17