| Sažetak | 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 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. |
| Sažetak (engleski) | 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 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. |
