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master's thesis
FINANCIJSKI EFEKTI DUGOROČNIH REZERVIRANJA NA ISKAZANI REZULTAT POSLOVANJA
Diplomski rad
Split: University of Split, Faculty of economics Split, 2019. urn:nbn:hr:124:279532
Buljac, Marina
University of Split
Faculty of economics Split

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Buljac, M. (2019). FINANCIJSKI EFEKTI DUGOROČNIH REZERVIRANJA NA ISKAZANI REZULTAT POSLOVANJA : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:279532

Buljac, Marina. "FINANCIJSKI EFEKTI DUGOROČNIH REZERVIRANJA NA ISKAZANI REZULTAT POSLOVANJA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:279532

Buljac, Marina. "FINANCIJSKI EFEKTI DUGOROČNIH REZERVIRANJA NA ISKAZANI REZULTAT POSLOVANJA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:279532

Buljac, M. (2019). 'FINANCIJSKI EFEKTI DUGOROČNIH REZERVIRANJA NA ISKAZANI REZULTAT POSLOVANJA : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:279532

Buljac M. FINANCIJSKI EFEKTI DUGOROČNIH REZERVIRANJA NA ISKAZANI REZULTAT POSLOVANJA : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:124:279532

M. Buljac, "FINANCIJSKI EFEKTI DUGOROČNIH REZERVIRANJA NA ISKAZANI REZULTAT POSLOVANJA : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:279532

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Metadata
TitleFINANCIJSKI EFEKTI DUGOROČNIH REZERVIRANJA NA ISKAZANI REZULTAT POSLOVANJA : Diplomski rad
AuthorMarina Buljac
MentorŽeljana Aljinović Barać (mentor)
MBZ: 293643
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Cilj ovog rada bio je istražiti utjecaj dugoročih rezerviranja na iskazani rezultat poslovanja u uzorku od 50 poduzeća u RH. Rezerviranja su obveze neodređenog vremena ili iznosa koje se priznaju kada subjekt ima sadašnju obvezu kao rezultat prošlog događaja, kada je vjerojatno da će podmirenje obveze zahtjevati odljev resursa koji utjelovljuju ekonomske koristi te kada se iznos obveze može pouzdano procijeniti. Prikazan je način na koji se rezerviranja priznaju, mjere i objavljuju u financijskim izvještajima te je objašnjeno koja su porezno priznata, a koja porezno nepriznata rezerviranja. Rezultati su prikazani korištenjem tablica i grafikona. Analiza je pokazala da karakteristike poduzeća utječu na iznos rezerviranja te na vrijednost pokazatelja PLR. Na pokazatelj porezni PLR ne utječu veličina i djelatnost poduzeća, dok vlasništvo poduzeća utječe.
Abstract (english)
The main objective of this thesis was to explore the influence of long-term provisions on reported result of business in the sample of 50 companies in RH. A provision is a liability of uncertain timing or amount which should be recognised when an entity has a present obligation as a result of a past event, when it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.It is showed the way in which provisions are being acknowledged, measured and issued in financial reports and it is explained which provisions are tax recognized, and which are unrecognized. The results are showed trough the usage of charts and graphs. The analysis has shown that company characteristics influence the amount of the provision and the value of the PLR indicator. The tax payer indicator does not affect the size and activity of the company, while the ownership of the company affects.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:279532
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
RepositoryREFST
Created on2019-11-14 09:43:28