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master's thesis
MANIPULACIJE KORPORATIVNE DOBITI
2022. urn:nbn:hr:228:700968
Jakir, Ivo
University of Split
University Department of Professional Studies

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Jakir, I. (2022). MANIPULACIJE KORPORATIVNE DOBITI (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:700968

Jakir, Ivo. "MANIPULACIJE KORPORATIVNE DOBITI." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:700968

Jakir, Ivo. "MANIPULACIJE KORPORATIVNE DOBITI." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:700968

Jakir, I. (2022). 'MANIPULACIJE KORPORATIVNE DOBITI', Master's thesis, University of Split, accessed 24 October 2024, https://urn.nsk.hr/urn:nbn:hr:228:700968

Jakir I. MANIPULACIJE KORPORATIVNE DOBITI [Master's thesis]. Split: University of Split; 2022 [cited 2024 October 24] Available at: https://urn.nsk.hr/urn:nbn:hr:228:700968

I. Jakir, "MANIPULACIJE KORPORATIVNE DOBITI", Master's thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:700968

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Metadata
TitleMANIPULACIJE KORPORATIVNE DOBITI
Title (english)CORPORATE PROFIT MANIPULATIONS
AuthorIvo Jakir
MentorJasenka Bubić (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2022-07-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Financijski izvještaji imaju za cilj prikazati fer i realno stanje i uspješnost poslovanja i to svim korisnicima, bilo da se radi o unutarnjim ili vanjskim. Rad definira pojam financijskih izvještaja. U poslovnoj praksi se vrlo često manipulira pozicijama u financijskim izvještajima, te se koriste razne prijevare i manipulacije kako bi se postigao taj cilj. Najčešće manipulacije se rade kako bi se promijenila osnovica za obračun poreza na dobit. Prikazane su različite metode kojima se društva koriste. Postoje upozoravajuće znakove ukazuju da se odvija neka manipulacija ili će se u budućnosti napraviti. Na praktičnim primjerima prezentira se induktivni pristup u otkrivanju manipulacija, te postupak korekcija financijskih izvještaja, uključujući promjene osnovice poreza na dobit.
Abstract (english)
Financial statements aim to present a fair and realistic state and performance of the business to all users, whether internal or external. The paper defines the concept of financial statements. In business practice, positions in financial statements are very often manipulated, and various frauds and manipulations are used to achieve this goal. The most common manipulations are done in order to change the base for calculating profit tax. Different methods used by societies are presented. There are warning signs indicating that some manipulation is taking place or will be done in the future. Practical examples present an inductive approach to detecting manipulations, as well as the procedure for correcting financial statements, including changes in the income tax base.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:700968
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-07-22 09:59:54