prikaz prve stranice dokumenta SPECIFIČNOSTI RAČUNOVODSTVA DUGOTRAJNE IMOVINE U OSIGURAVAJUĆEM DRUŠTVU
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undergraduate thesis
SPECIFIČNOSTI RAČUNOVODSTVA DUGOTRAJNE IMOVINE U OSIGURAVAJUĆEM DRUŠTVU
Završni rad
2021. urn:nbn:hr:124:370968
Hrastović, Laura
University of Split
Faculty of economics Split

Cite this document

Hrastović, L. (2021). SPECIFIČNOSTI RAČUNOVODSTVA DUGOTRAJNE IMOVINE U OSIGURAVAJUĆEM DRUŠTVU : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:370968

Hrastović, Laura. "SPECIFIČNOSTI RAČUNOVODSTVA DUGOTRAJNE IMOVINE U OSIGURAVAJUĆEM DRUŠTVU : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:370968

Hrastović, Laura. "SPECIFIČNOSTI RAČUNOVODSTVA DUGOTRAJNE IMOVINE U OSIGURAVAJUĆEM DRUŠTVU : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:370968

Hrastović, L. (2021). 'SPECIFIČNOSTI RAČUNOVODSTVA DUGOTRAJNE IMOVINE U OSIGURAVAJUĆEM DRUŠTVU : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 08 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:370968

Hrastović L. SPECIFIČNOSTI RAČUNOVODSTVA DUGOTRAJNE IMOVINE U OSIGURAVAJUĆEM DRUŠTVU : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2024 November 08] Available at: https://urn.nsk.hr/urn:nbn:hr:124:370968

L. Hrastović, "SPECIFIČNOSTI RAČUNOVODSTVA DUGOTRAJNE IMOVINE U OSIGURAVAJUĆEM DRUŠTVU : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:370968

Metadata
TitleSPECIFIČNOSTI RAČUNOVODSTVA DUGOTRAJNE IMOVINE U OSIGURAVAJUĆEM DRUŠTVU : Završni rad
AuthorLaura Hrastović
MentorŽeljana Aljinović Barać (mentor)
MBZ: 293643
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Cilj ovog rada bio je prikazati specifičnosti i zakonsku regulativu u računovodstvu osiguravajućeg društva s naglaskom na dugotrajnu imovinu. U prvom dijelu rada, prikazana je zakonska regulativa osiguravajućih društava, koja obuhvaća Zakon o računovodstvu, Međunarodne standarde financijskog izvještavanja, Međunarodne računovodstvene standarde, Zakon o osiguranju, Zakon o porezu na dodanu vrijednost, Pravilnik o reviziji osiguravajućih društava te Pravilnik o strukturi i sadržaju financijskih i dodatnih izvještaja društva za osiguranje odnosno društva za reosiguranje. U drugom dijelu rada, prikazani su osnovni podaci o osiguravajućem društvu, počevši od godine osnivanja, iznosa temeljnog kapitala, paleta proizvoda životnog i neživotnog osiguranja te drugih stavki poslovanja poput društveno odgovornog poslovanja. Nakon osnovnih informacija slijedi obrada i analiziranje konkretnog primjera, poput ulaznog računa, izlaznog računa, otpremnice, otpremnice-računa, kartice osnovnog sredstva, Ugovora o kupoprodaji imovine, Ugovora o donaciji te amortizacijskih grupa. Na kraju rada prikazan je zaključak na temelju obrađene literature.
Abstract (english)
The aim of this paper was to present the specifics and legislation in the accounting of an insurance company with an emphasis on fixed assets. In the first part of the paper, the legal regulations of insurance companies are presented, which include the Law on Accounting, International Financial Reporting Standards, International Accounting Standards, Law on Insurance, Law on Value Added Tax, Ordinance on Audit of Insurance Companies and Ordinance on Structure and Content of Financial and additional reports of the insurance company or reinsurance company. In the second part of the paper, basic data on the insurance company are presented, starting from the year of establishment, the amount of share capital, range of life and non-life insurance products and other business items such as socially responsible business. The basic information is followed by the processing and analysis of a specific example, such as input invoice, output invoice, delivery note, delivery note-invoice, fixed asset card, Asset Purchase Agreement, Donation Agreement and depreciation groups. At the end of the paper, a conclusion based on the processed literature is presented..
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:370968
Study programmeTitle: Business Studies
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/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 on2021-09-16 13:29:37