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undergraduate thesis
Računovodstveno praćenje dugotrajne nematerijalne imovine u t. d. Dubrovnik Veritas d.o.o.
2018. urn:nbn:hr:155:469678
Nikolić, Marijela
University of Dubrovnik
Faculty of Economics and Business

Cite this document

Nikolić, M. (2018). Računovodstveno praćenje dugotrajne nematerijalne imovine u t. d. Dubrovnik Veritas d.o.o. (Undergraduate thesis). Dubrovnik: University of Dubrovnik. Retrieved from https://urn.nsk.hr/urn:nbn:hr:155:469678

Nikolić, Marijela. "Računovodstveno praćenje dugotrajne nematerijalne imovine u t. d. Dubrovnik Veritas d.o.o.." Undergraduate thesis, University of Dubrovnik, 2018. https://urn.nsk.hr/urn:nbn:hr:155:469678

Nikolić, Marijela. "Računovodstveno praćenje dugotrajne nematerijalne imovine u t. d. Dubrovnik Veritas d.o.o.." Undergraduate thesis, University of Dubrovnik, 2018. https://urn.nsk.hr/urn:nbn:hr:155:469678

Nikolić, M. (2018). 'Računovodstveno praćenje dugotrajne nematerijalne imovine u t. d. Dubrovnik Veritas d.o.o.', Undergraduate thesis, University of Dubrovnik, accessed 10 December 2024, https://urn.nsk.hr/urn:nbn:hr:155:469678

Nikolić M. Računovodstveno praćenje dugotrajne nematerijalne imovine u t. d. Dubrovnik Veritas d.o.o. [Undergraduate thesis]. Dubrovnik: University of Dubrovnik; 2018 [cited 2024 December 10] Available at: https://urn.nsk.hr/urn:nbn:hr:155:469678

M. Nikolić, "Računovodstveno praćenje dugotrajne nematerijalne imovine u t. d. Dubrovnik Veritas d.o.o.", Undergraduate thesis, University of Dubrovnik, Dubrovnik, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:155:469678

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Metadata
TitleRačunovodstveno praćenje dugotrajne nematerijalne imovine u t. d. Dubrovnik Veritas d.o.o.
Title (english)Accounting for intangible assets in corporation Dubrovnik Veritas d.o.o.
AuthorMarijela Nikolić
MentorIris Lončar (mentor)
Committee memberIvo Šperanda (predsjednik povjerenstva)
Committee memberSanda Kapetanović (član povjerenstva)
GranterUniversity of Dubrovnik
(Faculty of Economics and Business)
Dubrovnik
Defense date and country2018-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Imovina obuhvaća sve resurse kojima poslovni sustavi raspolažu s ciljem realizacije što je moguće veće ekonomske koristi ili nekog društveno potrebnog postavljenog cilja. Svaki poslovni sustav raspolaže određenom imovinom, a s obzirom na trajnost ona se može podijeliti na dugotrajnu i kratkotrajnu. Pri razmatranju dugotrajne imovine može se zaključiti da se ona većinom pojavljuje u materijalnim oblicima. Međutim, nematerijalni oblici dugotrajne imovine, premda su rjeđe zastupljeni, u nekim su poslovnim sustavima od krucijalne važnosti za obavljanje djelatnosti. Povrh toga, suvremena gospodarska kretanja idu u smjeru smanjenja dominantnog udjela materijalne imovine i sve većeg akcentiranja važnosti i povećanja zastupljenosti nematerijalnih oblika dugotrajne imovine u poslovanju. Stoga je u ovom radu odabran upravo ovaj segment imovine, te je dan pregled zakonske regulative koja se odnosi na nematerijalnu imovinu, objašnjeni su njezini oblici, te procesi kroz koje ona prolazi i njihov tretman u računovodstvu. Kako bi se što jasnije prikazao računovodstveni obuhvat dugotrajne nematerijalne imovine obrađen je slučaj trgovačkog društva Dubrovnik Veritas d.o.o. koje ima u zakupu dio samostana kojeg je prenamijenio u restoran, te sva ulaganja u zakupljeni prostor prikazuje kao nematerijalnu imovinu.
Abstract (english)
Assets encompass all resources that business systems have in order to get as many economic benefits as possible or reach any socially required goal. Each business system has a certain asset and, given its durability, can be divided into long-term and short-term. When considering long-term assets, it can be concluded that they mostly occur in material forms. However, non-material forms of long-term assets, although less frequently represented, are in some business systems of crucial importance for business performance. In addition, contemporary economic trends are moving in the direction of reducing the dominant share of material goods and increasing emphasis on the importance of higher representation of intangible forms of long-term assets in business. Therefore, this segment of assets was selected for this project, and it provides a review of the legal regulation regarding intangible assets, it explains its forms, and the processes through which they go and their treatment in accounting. The case of ''Dubrovnik Veritas d.o.o.'', that is renting a part of a monastery that has been converted into a restaurant and all the investments in the leased space are depicted as intangible assets, was chosen in order to clarify the accounting scope of long-term intangible assets.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:155:469678
Study programmeTitle: Financial Management
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Public note3888
Created on2018-09-27 09:42:54