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undergraduate thesis
RAČUNOVODSTVO BIOLOŠKE IMOVINE NA PRAKTIČNOM PRIMJERU
Završni rad
2021. urn:nbn:hr:124:006852
Bulum, Ana
University of Split
Faculty of economics Split

Cite this document

Bulum, A. (2021). RAČUNOVODSTVO BIOLOŠKE IMOVINE NA PRAKTIČNOM PRIMJERU : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:006852

Bulum, Ana. "RAČUNOVODSTVO BIOLOŠKE IMOVINE NA PRAKTIČNOM PRIMJERU : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:006852

Bulum, Ana. "RAČUNOVODSTVO BIOLOŠKE IMOVINE NA PRAKTIČNOM PRIMJERU : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:006852

Bulum, A. (2021). 'RAČUNOVODSTVO BIOLOŠKE IMOVINE NA PRAKTIČNOM PRIMJERU : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 24 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:006852

Bulum A. RAČUNOVODSTVO BIOLOŠKE IMOVINE NA PRAKTIČNOM PRIMJERU : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2024 April 24] Available at: https://urn.nsk.hr/urn:nbn:hr:124:006852

A. Bulum, "RAČUNOVODSTVO BIOLOŠKE IMOVINE NA PRAKTIČNOM PRIMJERU : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:006852

Metadata
TitleRAČUNOVODSTVO BIOLOŠKE IMOVINE NA PRAKTIČNOM PRIMJERU : Završni rad
AuthorAna Bulum
MentorŽeljana Aljinović Barać (mentor)
MBZ: 293643
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ovaj završni rad usmjeren je na računovodstveni tretman biološke imovine na primjeru poduzeća koje se bavi proizvodnjom grožđa i vina i koji u svojoj imovini ima višegodišnje nasade vinove loze. U teorijskom dijelu objašnjen je pojam biološke, kada se neka imovina priznaje kao biološka, kada prestaje njezino priznavanje te kako se vrednuje. Također analizirani su Međunarodni računovodstveni standard 41 – Poljoprivreda te Hrvatski standard financijskog izvještavanja 17 – Poljoprivreda. U empirijskom dijelu prikazano je ulaganje u vinograde, prijenos ulaganja, amortizacija vinograda, priprema zemljišta i ostala knjiženja vezana za biološku imovinu.
Abstract (english)
This final paper focuses on the accounting treatment of biological assets on the example of a company engaged in the production of grapes and wine and which has in its assets perennial vineyards. The theoretical part explains the concept of biological, when an asset is recognized as biological, when its recognition ceases and how it is valued. International Accounting Standard 41 - Agriculture and Croatian Financial Reporting Standard 17 - Agriculture were also analyzed. The empirical part shows investment in vineyards, transfer of investments, depreciation of vineyards, land preparation and other postings related to biological assets.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:006852
Study programmeTitle: Small enterprise management
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 originBorn digital
Access conditionsAccess restricted to students and staff of home institution
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Created on2021-09-30 12:18:22