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master's thesis
Računovodstveni tretman ulaganja u financijske instrumente u poduzeću Podravka d.d.
2021. urn:nbn:hr:137:890060
Ciganović, Renata
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

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Ciganović, R. (2021). Računovodstveni tretman ulaganja u financijske instrumente u poduzeću Podravka d.d. (Master's thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:890060

Ciganović, Renata. "Računovodstveni tretman ulaganja u financijske instrumente u poduzeću Podravka d.d.." Master's thesis, University of Pula, 2021. https://urn.nsk.hr/urn:nbn:hr:137:890060

Ciganović, Renata. "Računovodstveni tretman ulaganja u financijske instrumente u poduzeću Podravka d.d.." Master's thesis, University of Pula, 2021. https://urn.nsk.hr/urn:nbn:hr:137:890060

Ciganović, R. (2021). 'Računovodstveni tretman ulaganja u financijske instrumente u poduzeću Podravka d.d.', Master's thesis, University of Pula, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:137:890060

Ciganović R. Računovodstveni tretman ulaganja u financijske instrumente u poduzeću Podravka d.d. [Master's thesis]. Pula: University of Pula; 2021 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:137:890060

R. Ciganović, "Računovodstveni tretman ulaganja u financijske instrumente u poduzeću Podravka d.d.", Master's thesis, University of Pula, Pula, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:137:890060

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Metadata
TitleRačunovodstveni tretman ulaganja u financijske instrumente u poduzeću Podravka d.d.
Title (english)Accounting treatment of investments in financial instrument in the company Podravka d.d.
AuthorRenata Ciganović
MentorTicijan Peruško (mentor)
Committee memberKsenija Černe (predsjednik povjerenstva)
Committee memberTicijan Peruško (član povjerenstva)
Committee memberRobert Zenzerović (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2021-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Predmet ovog diplomskog rada je „Računovodstveni tretman ulaganja u financijske instrumente u poduzeću Podravka d.d..“ Na početku je objašnjeno što su to financijski instrumenti i koje su njihove temeljne komponente. Temeljne komponente financijskih instrumenata su financijska imovina, financijske obveze i vlasnički instrumenti. Kako bi se lakše utvrdila cijela problematika koriste se Međunarodni računovodstveni standardi, te Međunarodni i Hrvatski standardi financijskog izvještavanja. Prema tim računovodstvenim okvirima definiraju se financijski instrumenti koji se ogledaju u prezentiranju, priznavanju, mjerenju i objavljivanju. Zadnji dio rada posvećen je poduzeću Podravka d.d. i detaljnoj analizi djelovanja poduzeća, vrijednosnim papirima, te korištenim računovodstvenim politikama i računovodstvenom izvještavanju o financijskim instrumentima.
Abstract (english)
The subject of this thesis is "Accounting treatment of investments in financial instruments in the company Podravka d.d." At the beginning it is explained what are financial instruments and what are their basic components. The underlying components of financial instruments are financial assets, financial liabilities and equity instruments. In order to more easily identify the entire issue, International Accounting Standards and International and Croatian Financial Reporting Standards are used. According to these accounting frameworks, financial instruments are defined which are reflected in the presentation, recognition, measurement and disclosure. The last part of the paper is dedicated to the company Podravka d.d. and a detailed analysis of the company's operations, securities, and accounting policies used and financial reporting on financial instruments.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:890060
Study programmeTitle: Business Economics; Financial Management, Marketing Management, Management and Entrepreneurship,Tourism, Business Informatics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics, Informatics Management
Course: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-10-06 19:20:27