prikaz prve stranice dokumenta GODIŠNJI FINANCIJSKI IZVJEŠTAJI
Access restricted to students and staff of home institution
undergraduate thesis
GODIŠNJI FINANCIJSKI IZVJEŠTAJI
2022. urn:nbn:hr:228:055879
Miše, Marin
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Miše, M. (2022). GODIŠNJI FINANCIJSKI IZVJEŠTAJI (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:055879

Miše, Marin. "GODIŠNJI FINANCIJSKI IZVJEŠTAJI." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:055879

Miše, Marin. "GODIŠNJI FINANCIJSKI IZVJEŠTAJI." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:055879

Miše, M. (2022). 'GODIŠNJI FINANCIJSKI IZVJEŠTAJI', Undergraduate thesis, University of Split, accessed 21 March 2025, https://urn.nsk.hr/urn:nbn:hr:228:055879

Miše M. GODIŠNJI FINANCIJSKI IZVJEŠTAJI [Undergraduate thesis]. Split: University of Split; 2022 [cited 2025 March 21] Available at: https://urn.nsk.hr/urn:nbn:hr:228:055879

M. Miše, "GODIŠNJI FINANCIJSKI IZVJEŠTAJI", Undergraduate thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:055879

Please login to the repository to save this object to your list.
Metadata
TitleGODIŠNJI FINANCIJSKI IZVJEŠTAJI
Title (english)ANNAUAL FINANCIAL STATEMENTS
AuthorMarin Miše
MentorJasenka Bubić (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberPetar Pepur (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2022-09-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Cilj ovog završnog rada je proći kroz analizu forme izvještaja, metode sastavljanja i sadržaja samih izvještaja te na kraju koji poduzetnici će sastavljati koje godišnje financijske izvještaje za eksterne korisnike. Godišnji financijski izvještaji su: izvještaj o financijskom položaju (bilanca), izvještaj o dobiti (račun dobiti i gubitka), izvještaj o ostaloj sveobuhvatnoj dobiti, izvještaj o promjenama kapitala, izvještaj o novčanim tokovima i bilješke. Bilanca ... More prikazuje stanje imovine te izvora imovina na određeni dan, najčešće početkom ili krajem godine. Sastoji se od aktive (imovina) i pasive (kapital i obaveze) te je obvezna za sve poduzetnike bez obzira na veličinu. Račun dobiti i gubitka (RDG) prikazuje sve prihode (poslovne i financijske) i rashode (poslovne i financijske) u određenom vremenskom razdoblju (jedna godina) te na koncu dobit prije i nakon poreza. Također je obveza za sve poduzetnike. Izvještaj o ostaloj sveobuhvatnoj dobiti prikazuje sav dobitak i gubitak koji je nastao na temelju ekonomskih uvjeta poslovanja. Obvezan je za sastavljanje korisnicima MSFI-ja. Izvještaj o novčanim tokovima je obvezan za srednje i velike poduzetnike. On prikazuje stanje primitaka i izdataka u određenom vremenskom razdoblju te se sastavlja po direktnoj i indirektnoj metodi. Izvještaj o promjenama kapitala prikazuje promjene kapitala u određenom vremenskom razdoblju. Njega sastavljaju samo srednji i veliki poduzetnici. Postoji još i izvještaj koji obvezan, a to su bilješke uz financijske izvještaje. Bilješke prate sve financijske izvještaje i služe kao njihova dopuna, a u njih se upisuju sve informacije koje se zbog svojih obilježja ne prezentiraju se u Bilanci i RDG-u. Less
Abstract (english)
The main goal of this final paper is to go through the analysis of the form, the method in compiling the annual financial reports and the content of the reports themselves, and at the end which annual financial reports should certain entrepreneurs compile for external users. Annual financial reports are: statement of financial position (balance sheet), statement of income (statement of profit or loss), statement of other comprehensive income, statement of ... More changes in capital, statement of cash flows and notes. The balance sheet shows the state of assets and sources of assets on a certain day, usually at the beginning or at the end of the year. It consists of assets (assets) and liabilities (capital and liabilities) and is mandatory for all entrepreneurs regardless of their size. The profit and loss account (P&L) shows all incomes (business and financial) and expenses (business and financial) in a certain period of time (one year) and finally the profit before and after taxes. P&L report is also an obligation for all entrepreneurs. The report on other comprehensive income shows all the profits and losses that arose from economic conditions of the business and it is mandatory for compilation by IFRS users. The statement of cash flows is mandatory for medium and large enterprises. It shows the state of receipts and expenditures in a certain period of time and is compiled according to the direct and indirect method. The report on changes in capital shows changes in capital in a certain period of time. It is compiled only by medium and large entrepreneurs. There is also a mandatory report, namely the Notes to the financial reports. Notes accompany all financial reports and serve as their supplement, and all information that are not presented in the Balance Sheet and RDG for certain reasons are entered in them. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:055879
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-10-25 12:32:42
accessibility

closeAccessibilityrefresh

If you wish to permanently save changes, click on Save, if not - your settings will be reset when you restart the browser.