Računovodstveno praćenje amortizacije na primjeru poduzeća Novaline d.o.o.

Radanović, Siniša

undergraduate thesis

Računovodstveno praćenje amortizacije na primjeru poduzeća Novaline d.o.o.

Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2024. urn:nbn:hr:277:805761

Radanović, Siniša

Josip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega

Cite this document

APA 6th Edition

Radanović, S. (2024). Računovodstveno praćenje amortizacije na primjeru poduzeća Novaline d.o.o. (Undergraduate thesis). Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:277:805761

MLA 8th Edition

Radanović, Siniša. "Računovodstveno praćenje amortizacije na primjeru poduzeća Novaline d.o.o.." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2024. https://urn.nsk.hr/urn:nbn:hr:277:805761

Chicago 17th Edition

Harvard

Radanović, S. (2024). 'Računovodstveno praćenje amortizacije na primjeru poduzeća Novaline d.o.o.', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, accessed 17 January 2025, https://urn.nsk.hr/urn:nbn:hr:277:805761

Vancouver

Radanović S. Računovodstveno praćenje amortizacije na primjeru poduzeća Novaline d.o.o. [Undergraduate thesis]. Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega; 2024 [cited 2025 January 17] Available at: https://urn.nsk.hr/urn:nbn:hr:277:805761

IEEE

S. Radanović, "Računovodstveno praćenje amortizacije na primjeru poduzeća Novaline d.o.o.", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, Požega, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:277:805761

Cite this item: https://urn.nsk.hr/urn:nbn:hr:277:805761

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Metadata

Title	Računovodstveno praćenje amortizacije na primjeru poduzeća Novaline d.o.o.
Title (english)	Accounting Monitoring of Depreciation on The Example of Company Novaline D.O.O.
Author	Siniša Radanović
Mentor	Verica Budimir (mentor)
Committee member	Svjetlana Letinić (predsjednik povjerenstva)
Committee member	Verica Budimir (član povjerenstva)
Committee member	Mario Župan (član povjerenstva)
Granter	Josip Juraj Strossmayer University of Osijek Faculty of Tourism and Rural Development in Pozega Požega
Defense date and country	2024-09-30, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics
Abstract	Dugotrajna imovina kroz svoj vijek trajanja se troši i smanjuje joj se vrijednost, to smanjenje vrijednosti se naziva amortizacija. Nabavna vrijednost dugotrajne imovine gleda se kao osnovica za obračun troška amortizacije. Troškovi amortizacije s računovodstvenog aspekta uređeni su Međunarodnim standardima financijskog izvještavanja, dok je u Republici Hrvatskoj dodatno uređen Hrvatskim standardima financijskog izvještavanja. Zakonom o porezu na dobit u Republici Hrvatskoj regulirani su porezno priznati troškovi amortizacije. Zakon regulira stope amortizacije, amortizacijski vijek imovine te određuje porezno priznate metode izračuna amortizacije. Poduzeće pomoću zakonskih okvira i politike samog društva određuje metode amortizacije koje odgovaraju načinu poslovanja društva u skladu sa Zakonom o porezu na dobit.
Abstract (english)	Fixed assets are consumed throughout their lifetime and their value decreases, this decrease in value is called depreciation. Fixed assets are seen as the basis for calculating the cost of depreciation. Depreciation value from an accounting perspective is regulated by International Financial Reporting Standards, while in the Republic of Croatia it is additionally regulated by Croatian Financial Reporting Standards. Law on Corporate Income Tax in the Republic of Croatia regulates tax-recognized depreciation costs, the law regulates depreciation rates, the depreciable life of fixed assets, and determines tax-recognized depreciation calculation methods. Using the legal terms and the company's own policy, the company determines the depreciation methods that correspond in the best of interest that company operates in accordance with the Law on Corporate Income Tax.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:277:805761
Study programme	Title: Social Sciences - Accounting Study programme type: professional Study level: undergraduate Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resource	Text
File origin	Born digital
Access conditions	Open access
Terms of use
Repository	FTRR Repository
Created on	2024-10-23 06:58:21