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undergraduate thesis
Računovodstveni obuhvat nematerijalne imovine
2019. urn:nbn:hr:137:343574
Brezak, Lucija
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Brezak, L. (2019). Računovodstveni obuhvat nematerijalne imovine (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:343574

Brezak, Lucija. "Računovodstveni obuhvat nematerijalne imovine." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:343574

Brezak, Lucija. "Računovodstveni obuhvat nematerijalne imovine." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:343574

Brezak, L. (2019). 'Računovodstveni obuhvat nematerijalne imovine', Undergraduate thesis, University of Pula, accessed 17 March 2025, https://urn.nsk.hr/urn:nbn:hr:137:343574

Brezak L. Računovodstveni obuhvat nematerijalne imovine [Undergraduate thesis]. Pula: University of Pula; 2019 [cited 2025 March 17] Available at: https://urn.nsk.hr/urn:nbn:hr:137:343574

L. Brezak, "Računovodstveni obuhvat nematerijalne imovine", Undergraduate thesis, University of Pula, Pula, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:137:343574

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Metadata
TitleRačunovodstveni obuhvat nematerijalne imovine
Title (english)The accounting of intangible assets
AuthorLucija Brezak
MentorKsenija Černe (mentor)
Committee memberRobert Zenzerović (predsjednik povjerenstva)
Committee memberKsenija Černe (član povjerenstva)
Committee memberTicijan Peruško (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2019-07-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Imovinu predstavljaju sva pokretna i nepokretna dobra ili prava vlasništva pravne ili fizičke osobe, koja se mogu izraziti u novcu, odnosno sva sredstva koja se koriste u poslovanju poslovnog subjekta. Nematerijalna imovina je sredstvo koje se može identificirati kao nenovčano i bez fizičkih obilježja. Može se podijeliti na više elemenata, npr. osnivački izdaci, koncesije, patenti, licence, goodwill. Dugotrajna nematerijalna imovina koja ima ograničeni vijek trajanja se amortizira. Računovodstveni postupci s nematerijalnom imovinom uređeni su Međunarodnim računovodstvenim standardom 38 i Hrvatskih standardom financijskog izvješćivanja 5. U poslovnom subjektu „Kraš“ najveći dio čine koncesije, patenti, licencije, robne i uslužne marke, softver i ostala prava. Nije zabilježeno učešće izdataka za razvoj, goodwilla niti predujmova za nabavu nematerijalne imovine.
Abstract (english)
Property is any movable and immovable goods or right of ownership of a legal or natural person, which can be expressed in money or all the means used in the business of a business entity. Intangible assets are an asset that can be identified as non-cash and non-physical. It can be divided into several elements, for example inventory expenses, concessions, patents, licenses, goodwill. Long-term intangible assets with a limited lifetime are amortized. Accounting procedures with intangible assets are regulated by International Accounting Standard 38 and the Croatian Financial Reporting Standard 5. In the business entity “Kraš“, most of it consists of concessions, patents, licenses, trademarks, service marks, software and other rights. There was no share of development expenditures, goodwill or advance payments for the acquisition of intangible assets.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:343574
Study programmeTitle: Business Economics; Finance, Economics, Financial Management, Management and Entrepreneurship, Marketing Management, Business Informatics, Tourism; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics, Financial Management, Informatics Management
Course: Financial Management
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 conditionsOpen access
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Created on2020-12-07 12:40:38