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master's thesis
Računovodstveni i porezni tretman amortizacije
završni rad
2017. urn:nbn:hr:124:180854
Budimir, Matea
University of Split
Faculty of economics Split

Cite this document

Budimir, M. (2017). Računovodstveni i porezni tretman amortizacije : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:180854

Budimir, Matea. "Računovodstveni i porezni tretman amortizacije : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:180854

Budimir, Matea. "Računovodstveni i porezni tretman amortizacije : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:180854

Budimir, M. (2017). 'Računovodstveni i porezni tretman amortizacije : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:180854

Budimir M. Računovodstveni i porezni tretman amortizacije : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:124:180854

M. Budimir, "Računovodstveni i porezni tretman amortizacije : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:180854

Metadata
TitleRačunovodstveni i porezni tretman amortizacije : završni rad
AuthorMatea Budimir
MentorBranka Ramljak (mentor)
MBZ: 165075
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Amortizacija je sustavni raspored iznosa tijekom njegovog korisnog vijeka uporabe. Iznos koji se amortizira je trošak nabave sredstava ili drugi iznos koji ga zamjenjuje umanjen za ostatak vrijednosti sredstava . Amortizacija je nenovčani trošak. Amortizacija započinje kad je imovina spremna za upotrebu, tj. kad se nalazi na lokaciji i u uvjetima potrebnim za korištenje koje je namijenila uprava. Amortizaciji podliježu dugotrajna nematerijalna i materijalna imovina . Obračunana amortizacija knjiži se na troškove razreda (4), a protustavka se knjiži na kontu akumulirane amortizacije (ispravka vrijednosti) sredstva dugotrajn imovine. Konto akumulirane amortizacije je korektivni konto osnovnog sredstva i s njim čini cjelinu.
Abstract (english)
Amortization is a systematic allocation of the amount over its useful life. The amount being amortized is the cost of the acquisition of the asset or another amount that replaces it minus the remainder of the asset value. Depreciation is a non-cash expense. Amortization begins when the asset is ready for use, ie when it is located at the location and under the conditions required for use by the management. Amortization is subject to long-term intangible and tangible assets. Amortized amortization is booked to class expenses (4), and the counterparty is accounted for on the account of accumulated amortization (amortization) of the asset amortization. The accumulated depreciation account is the corrective account of the principal and makes it a whole.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:180854
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Project management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-11-10 11:11:39