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undergraduate thesis
Troškovi amortizacije
2015. urn:nbn:hr:128:473540
Čović, Jovana
Karlovac University of Applied Sciences
Business Department

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Čović, J. (2015). Troškovi amortizacije (Undergraduate thesis). Karlovac: Karlovac University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:128:473540

Čović, Jovana. "Troškovi amortizacije." Undergraduate thesis, Karlovac University of Applied Sciences, 2015. https://urn.nsk.hr/urn:nbn:hr:128:473540

Čović, Jovana. "Troškovi amortizacije." Undergraduate thesis, Karlovac University of Applied Sciences, 2015. https://urn.nsk.hr/urn:nbn:hr:128:473540

Čović, J. (2015). 'Troškovi amortizacije', Undergraduate thesis, Karlovac University of Applied Sciences, accessed 29 November 2023, https://urn.nsk.hr/urn:nbn:hr:128:473540

Čović J. Troškovi amortizacije [Undergraduate thesis]. Karlovac: Karlovac University of Applied Sciences; 2015 [cited 2023 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:128:473540

J. Čović, "Troškovi amortizacije", Undergraduate thesis, Karlovac University of Applied Sciences, Karlovac, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:128:473540

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Metadata
TitleTroškovi amortizacije
AuthorJovana Čović
MentorDubravka Krivačić (mentor)
GranterKarlovac University of Applied Sciences
(Business Department)
Karlovac
Defense date and country2015-12-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Dugotrajna imovina troši se protekom vremena. Trošenje dugotrajne imovine naziva se amortizacija. Troškovi amortizacije određeni su u okviru Međunarodnih standarda financijskog izvještavanja, odnosno u okviru Hrvatskih standarda financijskog izvještavanja u kojima su definirane metode obračuna amortizacije. Porezno priznati troškovi amortizacije definirani su Zakonom o porezu na dobit, koji propisuje amortizacijski vijek dugotrajne imovine, metodu amortizacije te redovite i ubrzane stope amortizacije. Poduzeće kroz računovodstvene politike obrazlaže primijenjenu metodu amortizacije, odnosno formiranje troška amortizacije.
Abstract (english)
Long term of fixed assets are spentover time. Consumption of fixed assets is called depreciation. The expenses of depreciation are defined under the International Financial Reporting Standards, concerning the Croatian Financial the formation of depreciation costs. Reporting Standards in which the methods for calculating depreciation are defined. Tax deductible depreciation costs are defined by the Law on Corporate Income Tax which prescribes depreciation of fixed assets, depreciation method and the use of regular and accelerated depreciation rates. The company through it's accounting policies explains the depreciation methods that they are applying as well as.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:128:473540
Study programmeTitle: Hospitality Studies
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 conditionsOpen access
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Created on2016-09-30 06:49:59