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master's thesis
RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU Š.D.D. „X“
DIPLOMSKI RAD
2018. urn:nbn:hr:124:269825
Perkušić, Antonija
University of Split
Faculty of economics Split

Cite this document

Perkušić, A. (2018). RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU Š.D.D. „X“ : DIPLOMSKI RAD (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:269825

Perkušić, Antonija. "RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU Š.D.D. „X“ : DIPLOMSKI RAD." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:269825

Perkušić, Antonija. "RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU Š.D.D. „X“ : DIPLOMSKI RAD." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:269825

Perkušić, A. (2018). 'RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU Š.D.D. „X“ : DIPLOMSKI RAD', Master's thesis, University of Split, Faculty of economics Split, accessed 05 April 2025, https://urn.nsk.hr/urn:nbn:hr:124:269825

Perkušić A. RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU Š.D.D. „X“ : DIPLOMSKI RAD [Master's thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2025 April 05] Available at: https://urn.nsk.hr/urn:nbn:hr:124:269825

A. Perkušić, "RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU Š.D.D. „X“ : DIPLOMSKI RAD", Master's thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:269825

Metadata
TitleRAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU Š.D.D. „X“ : DIPLOMSKI RAD
AuthorAntonija Perkušić
MentorIvica Pervan (mentor)
MBZ: 253310
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Definiranje problema istraživanja provodi se utvrđivanjem okvira dugotrajne imovine na primjeru š.d.d. „X“ sukladno zahtjevima računovodstvenih standarda (Zakon o računovodstvu, MSFI, HSFI, Pravilnik RGFI) i specijalnim regulativama (FIFA, UEFA i HNS). Također, problem istraživanja ovog rada predstavlja i amortizacija jer imovina podliježe amortizaciji. Glavni cilj ovog rada je prikazati stvarnu sliku računovodstva dugotrajne imovine prema MSFI-u te ga prikazati na primjeru š.d.d. „X“ temeljem... More teorijske i empirijske razrade. Sa računovodstvenog aspekta dugotrajnu imovinu uređuje Zakon o računovodstvu i računovodstveni standardi (MSFI, HSFI, Pravilnik RGFI), dok specijalna regulativa poput FIFA, UEFA i HNS pobliže opisuje računovodstvo š.d.d. Analiza računovodstva dugotrajne imovine u š.d.d. „X“ provedena je za razdoblje od 2013. do 2014. godine. Rezultati istraživanja pokazuju da se dugotrajna materijalna imovina u š.d.d. „X“ povećala u 2014. godini u odnosu na 2013. za 1.074.866 kn. Dugotrajna nematerijalna imovina se u 2014. godini smanjila za 1.995.881 kn u odnosu na prethodnu godinu. Materijalna imovina je izgubila ukupno na vrijednosti 586.128 kn što je deset puta manje nego li je to u slučaju nematerijalne imovine. Š.d.d. „X“ je ukupno amortizirao 7.771.299 kn nematerijalne imovine. Analiza pokazuje da se Klub nalazi u lošoj financijskoj poziciji te bi trebao sve više težiti ka poslovnom dobitku i ostvarivati uspješnije rezultate kako bi se dug sveo u razumne granice ili u potpunosti eliminirao. Less
Abstract (english)
The definition of the problem of this research is carried out by establishing the framework of long maturity assets in the example of football club „X" in accordance with the requirements of accounting standards (Accounting Law, IFRS, HSFI, Rule of RGFI) and special regulations (FIFA, UEFA and HNS). Also, the problem of research in this paper is depreciation as the asset is subject to amortization. The main purpose of this paper is to present the real picture of the accounting of long... More maturity assets in accordance with IFRS and present it in the example of football club „X" based on theoretical and empirical elaboration. Accounting aspects of long maturity assets are regulated by the Accounting Law and Accounting standards (IFRS, HSFI, Rule of RGFI), while special regulations such as FIFA, UEFA and HNS describe more precisely the accounting of football club „X". Analysis of the accounting of long maturity assets in football club „X" was conducted for the period from 2013 to 2014. The research results show that long maturity tangible assets of football club "X" have increased in 2014 compared to 2013 by 1,074,866 kn. Long maturity intangible assets have decreased by 1,995,881 kn in 2014 compared to the previous year. Tangible assets amounted for 586,128 kn, which is ten times less than in the case of intangible assets. Football club „X" has depreciated the total of 7,771,299 kn of intangible assets. The analysis shows that the Club is in a bad financial position and should strive more towards business gain and achieve more successful results in order to keep the debt level within reasonable limits or completely eliminated. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:269825
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
Created on2018-11-20 15:45:24
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