Pregled bibliografske jedinice broj: 797892
Revaluation of tangible and intangible assets – accounting and tax implications in Croatia
Revaluation of tangible and intangible assets – accounting and tax implications in Croatia // Proceedings of the 3rd International Scientific Symposium Economy of Eastern Croatia - Vision and Growth / Mašek Tonković, Anka (ur.).
Osijek: Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2014. str. 604-616 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 797892 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Revaluation of tangible and intangible assets – accounting and tax implications in Croatia
Autori
Dražić Lutilsky, Ivana ; Dragija, Martina ; Jurković, Sanja
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of the 3rd International Scientific Symposium Economy of Eastern Croatia - Vision and Growth
/ Mašek Tonković, Anka - Osijek : Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2014, 604-616
Skup
3rd International Scientific Symposium : Economy of Eastern Croatia - Vision and Growth
Mjesto i datum
Osijek, Hrvatska, 22.05.2014. - 24.05.2014
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
revaluation ; tangible assets ; intangible assets ; International Accouting Standards ; cost model
Sažetak
The aim of this paper was to research revaluation of tangible and intangible assets with special emphasis on accounting and tax treatment in the Republic of Croatia. Authors have done literature review and they investigated relevant accounting standards that regulate this area. According to that, this paper describes two different accounting models for recognition of revaluation gains and losses in case of tangible and intangible assets. Furthermore, this paper presents tax implications for revaluation of assets in the Republic of Croatia for the last twenty years. Moreover, authors have investigated application of fair value model for Croatian companies on a sample of 54 companies using simple random selection procedure and those results were compared with similar survey that the European Commission has done. Obtained data have indicated that most of Croatian companies is still using cost model for subsequent measure of tangible and intangible assets and the situation is the same in the European Union. The contribution of this paper is in the research of accounting and tax implications for revalued tangible and intangible assets as well as in the research of application of fair value model for mentioned types of assets.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Zagreb
Citiraj ovu publikaciju:
Časopis indeksira:
- Web of Science Core Collection (WoSCC)
- Conference Proceedings Citation Index - Social Sciences & Humanities (CPCI-SSH)
