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undergraduate thesis
Računovodstvo vrijednosnih papira u poduzeću Ericsson Nikola Tesla d.d.
2021. urn:nbn:hr:137:807547
Burilović, Andrea
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

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Burilović, A. (2021). Računovodstvo vrijednosnih papira u poduzeću Ericsson Nikola Tesla d.d. (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:807547

Burilović, Andrea. "Računovodstvo vrijednosnih papira u poduzeću Ericsson Nikola Tesla d.d.." Undergraduate thesis, University of Pula, 2021. https://urn.nsk.hr/urn:nbn:hr:137:807547

Burilović, Andrea. "Računovodstvo vrijednosnih papira u poduzeću Ericsson Nikola Tesla d.d.." Undergraduate thesis, University of Pula, 2021. https://urn.nsk.hr/urn:nbn:hr:137:807547

Burilović, A. (2021). 'Računovodstvo vrijednosnih papira u poduzeću Ericsson Nikola Tesla d.d.', Undergraduate thesis, University of Pula, accessed 30 November 2024, https://urn.nsk.hr/urn:nbn:hr:137:807547

Burilović A. Računovodstvo vrijednosnih papira u poduzeću Ericsson Nikola Tesla d.d. [Undergraduate thesis]. Pula: University of Pula; 2021 [cited 2024 November 30] Available at: https://urn.nsk.hr/urn:nbn:hr:137:807547

A. Burilović, "Računovodstvo vrijednosnih papira u poduzeću Ericsson Nikola Tesla d.d.", Undergraduate thesis, University of Pula, Pula, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:137:807547

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Metadata
TitleRačunovodstvo vrijednosnih papira u poduzeću Ericsson Nikola Tesla d.d.
Title (english)Securities accounting in the company "Ericsson Nikola Tesla d.d."
AuthorAndrea Burilović
MentorTicijan Peruško (mentor)
Committee memberKsenija Černe (član povjerenstva)
Committee memberRobert Zenzerović (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2021-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Predmet istraživanja ovog završnog rada su vrijednosni papiri u računovodstvu na primjeru poduzeća Ericsson Nikola Tesla d.d. Vrijednosni papiri se mogu definirati kao pisane isprave koje svojim vlasnicima omogućuju ostvarivanje imovinskih prava, a klasificirati se mogu prema različitim kriterijima. U računovodstvenom izvještavanju, vrijednosni papiri se prikazuju u bilanci na strani imovine kao primljeni i na strani pasive kao izdani vrijednosni papiri. Poduzeće Ericsson Nikola Tesla d.d. vrijednosne papire u svojim financijskim izvještajima iskazuje po fer vrijednosti, te su financijska imovina i obveze prikazani po fer vrijednosti kroz račun dobiti i gubitka. Poduzeće financijske obveze u izvještajima klasificira kao obveze namijenjene trgovanju ukoliko su stečene u svrhu prodaje u kratkom roku. Tako imovinu namijenjena trgovanju se svrstava kao kratkotrajna imovina, dok su ulaganja u dionice klasificirana kao dugotrajna imovina.
Abstract (english)
The subject of research in this final paper are securities in accounting on the example of Ericsson Nikola Tesla d.d. Securities can be defined as written documents that enable their owners to exercise property rights and can be classified according to various criteria. In accounting, securities are presented in the balance sheet on the asset side as received and on the liabilities side as issued securities. Ericsson Nikola Tesla d.d. it presents securities in its financial statements at fair value, and financial assets and liabilities are stated at fair value through profit or loss. An enterprise classifies financial liabilities in the financial statements as liabilities held for trading if they are acquired for the purpose of selling in the short term. Thus, held-for-trading assets are classified as current assets, while equity investments are classified as non-current assets.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:807547
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 on2021-09-23 11:26:53