Accounting and tax treatment of investments in shares

Dionice su instrumenti pomoću kojih dioničko poduzeće prikuplja novčana sredstva potrebna za financiranje svoga poslovanja i ekspanzije. Na taj način poduzeće formira svoj kapital. Dionice su namijenjene za financiranje dugoročno vezane imovine. Taj permanentni kapital prezentiran je u jednakim malim zaokruženim iznosima tzv. apoenima. Prenosivi su na ime (indosamentom) i na donosioca (fizičkom predajom) , a sastoje se od i kuponskog arka. Dividende predstavljaju prinos na dionice ne izuzimaju se iz osnovice za oporezivanje poduzeća. Predmet ovog rada je računovodstvo i porezni tretman dionice. Istraživanjem ovog predmeta i problema rada predstavit će se način računovodstvenog praćenja ulaganja u dionice i na koji način se prikazuje dionica u računovodstvenoj evidenciji. Prilikom izrade rada koristi će se metode analize, sinteze, komparacije i kompilacije. Kako bi se što bolje analizirao predmet rada i cilj rada u izradi rada korištena je literatura s područja računovodstva i revizije te propisi kroz Međunarodne računovodstvene standarde i Hrvatske standardi financijskog izvještavanja.Stocks are instruments by which a stock company raising funds needed to finance its operations and expansion . In this way, the company formed its capital . The shares are intended for long-term financing of the underlying assets . The permanent capital was presented in equal amounts so small rounded . denominations . Portable on behalf of (endorsement) and bearer (physical delivery) , which consists of the coupon sheet . Dividends represent a return on shares is not exempt from the tax base of enterprises . The subject of this work is the accounting and tax treatment of shares . The study of this subject and the problems of work will be presented by way of accounting of investments in stocks and how the stocks shown in the accounts . During the preparation work will be used method of analysis , synthesis , comparison and compilation . In order to better analyze the subject of the work and purpose in making labor was used literature in the field of accounting and auditing regulations and the International Accounting Standards Board and the Croatian Financial Reporting Standards