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undergraduate thesis
RAČUNOVODSTVO POSLOVNIH SPAJANJA
2019. urn:nbn:hr:228:407221
Dunkić, Irena
University of Split
University Department of Professional Studies

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Dunkić, I. (2019). RAČUNOVODSTVO POSLOVNIH SPAJANJA (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:407221

Dunkić, Irena. "RAČUNOVODSTVO POSLOVNIH SPAJANJA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:407221

Dunkić, Irena. "RAČUNOVODSTVO POSLOVNIH SPAJANJA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2019. https://urn.nsk.hr/urn:nbn:hr:228:407221

Dunkić, I. (2019). 'RAČUNOVODSTVO POSLOVNIH SPAJANJA', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 20 May 2022, https://urn.nsk.hr/urn:nbn:hr:228:407221

Dunkić I. RAČUNOVODSTVO POSLOVNIH SPAJANJA [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2019 [cited 2022 May 20] Available at: https://urn.nsk.hr/urn:nbn:hr:228:407221

I. Dunkić, "RAČUNOVODSTVO POSLOVNIH SPAJANJA", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:407221

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Metadata
TitleRAČUNOVODSTVO POSLOVNIH SPAJANJA
Title (english)ACCOUNTING OF BUSINESS MERGES
AuthorIrena Dunkić
MentorJASENKA BUBIĆ (mentor)
Committee memberJELENA VIDOVIĆ (član povjerenstva)
Committee memberPETAR PEPUR (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2019-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Poslovna spajanja prestavljaju sastavni dio su suvremene ekonomije. Ona se ostvaruju kupnjom imovine ili vlasničnog udijela bez obzira da li se radi o stjecanju cijelog društva ili samo jednog dijela. Ukoliko dođe do poslovnih spajanja matično drruštvo je dužno izrađivati konsolidrane fianancijske izvještaje za društvo. Tema ovog rada je računovodstvo poslovnih spajanja. Razrađuje se sami pojam poslovnih spajanja, vrste poslovnih spajnja, te njihove strategije. Financijsko izvještavanje poslovnih spajanja popraćeno je izradom konsolidiranih financijskih izvještaja. Pravila njihova sastavljanja određena su međunarodnim standardima financijskog izvještavanja, te hrvatskim standarda financijskog izvještavanja Tematski i praktično se obrađuju računovodstveni postupci prilikom konsolidacije, te goodwill sa pozivnim i negativnim goodwillom.
Abstract (english)
Business mergers are an integral part of the modern economy. They are realized through the purchase of a property or an equity share, whether it is an acquisition of the whole company or only one part. If a business combination occurs, the parent company is required to prepare consolidated financial statements for the company. The topic of this paper is accounting for business mergers. The concept of business mergers, types of business mergers, and their strategies are elaborated. The financial reporting of a business combination is followed by the preparation of consolidated financial statements. The rules for their preparation are set out in International Financial Reporting Standards and Croatian Financial Reporting Standards The consolidation accounting procedures and consolidation with pozitive goodwill and negative goodwill are dealt with in a thematic and practical way.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:407221
Study programmeTitle: Accounting and Finances – professional – professional
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
Terms of useLicence In copyright icon
Created on2019-10-28 12:03:13