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master's thesis
Analiza računovodstvenih manipulacija nematerijalnom imovinom
2020. urn:nbn:hr:227:559142
Veić, Maja
University of Split
University Department of Forensic Sciences

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Veić, M. (2020). Analiza računovodstvenih manipulacija nematerijalnom imovinom (Master's thesis). Split: University of Split, University Department of Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:559142

Veić, Maja. "Analiza računovodstvenih manipulacija nematerijalnom imovinom." Master's thesis, University of Split, University Department of Forensic Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:227:559142

Veić, Maja. "Analiza računovodstvenih manipulacija nematerijalnom imovinom." Master's thesis, University of Split, University Department of Forensic Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:227:559142

Veić, M. (2020). 'Analiza računovodstvenih manipulacija nematerijalnom imovinom', Master's thesis, University of Split, University Department of Forensic Sciences, accessed 30 November 2024, https://urn.nsk.hr/urn:nbn:hr:227:559142

Veić M. Analiza računovodstvenih manipulacija nematerijalnom imovinom [Master's thesis]. Split: University of Split, University Department of Forensic Sciences; 2020 [cited 2024 November 30] Available at: https://urn.nsk.hr/urn:nbn:hr:227:559142

M. Veić, "Analiza računovodstvenih manipulacija nematerijalnom imovinom", Master's thesis, University of Split, University Department of Forensic Sciences, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:227:559142

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Metadata
TitleAnaliza računovodstvenih manipulacija nematerijalnom imovinom
Title (english)Analysis of accounting manipulations with intangible assets
AuthorMaja Veić
MentorMarijana Bartulović (mentor)
Committee memberIvica Filipović (predsjednik povjerenstva)
Committee memberMarijana Bartulović (član povjerenstva)
Committee memberDamir Piplica (član povjerenstva)
GranterUniversity of Split
University Department of Forensic Sciences
Split
Defense date and country2020-09-21, Croatia
Scientific / art field,
discipline and subdiscipline		INTERDISCIPLINARY AREAS OF KNOWLEDGE
Cognitive Science (Natural, Technical, Biomedical and Healthcare, Social and Humanistic Sciences)
Abstract
U okviru ovog rada prikazane su moguće manipulacije nematerijalnom imovinom. Naime, nematerijalna imovina je često podložna manipulacijama te je i kod brojnih otkrivenih računovodstvenih skandala prijevara počinjena upravo na toj poziciji. Cilj ovog rada bio je prikazati pravila za priznavanje i mjerenje nematerijalne imovine kao i računovodstveno praćenje nematerijalne imovine. Nakon toga prikazane su moguće manipulacije na ovoj poziciji a onda i stvarni slučajevi kod kojih je prijevara počinjena upravo na poziciji nematerijalne imovine pomoću kapitalizacije troškova. U empirijskom dijelu rada analizirane su stavke nematerijalne imovine na uzorku 20 poduzeća iz prehrambenog sektora koristeći horizontalnom i vertikalnom analizom kako bi se otkrile moguće manipulacije u financijskim izvještajima.
Abstract (english)
Within this paper, possible manipulations of intangible assets are presented. Namely, intangible assets are often subject to manipulation, and even in numerous detected accounting scandals, fraud was committed in that position. The aim of this paper was to present the rules for the recognition and measurement of intangible assets as well as the accounting monitoring of intangible assets. After that, possible manipulations in this position are shown, and then the real cases in which fraud was committed in the position of intangible assets by means of cost capitalization. In the empirical part of the paper, intangible assets were analyzed on a sample of 20 companies from the food sector using horizontal and vertical analysis to reveal possible manipulations in the financial statements.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:559142
Study programmeTitle: Forensic Sciences
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra forenzike (magistar/magistra forenzike)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Public noteUrednik doradio ključne riječi.
Created on2020-12-01 11:58:57