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TRENDS OF LONG-TERM TANGIBLE AND INTANGIBLE ASSETS IN THE REPUBLIC OF CROATIA
Vlasta Roška
orcid.org/0000-0002-6134-9068
; Total balance d.o.o., Zagreb, Hrvatska
Toni Milun
; Sveučilišni odjel za stručne studije, Sveučilište u Splitu, Zagreb, Hrvatska
Nela Gozze Gučetić
; Retra d.o.o., Zagreb, Hrvatska
Sažetak
The global economic crisis is affecting the movement of long-term tangible and intangible assets in the balance sheets of companies worldwide. This research aims to discover the trend of long-term tangible and intangible assets in the balance sheets of companies in the Republic of Croatia.
The objectives of the paper are to determine the trend of tangible and intangible assets in companies' financial statements in total assets from 2009 to 2012 and determine the increase or decrease of specific assets, as well as the trend of their share in total assets. The research of established objectives was conducted on the sample of companies operating on the Zagreb Stock Market based on the financial statements between 2009 and 2012.
The hypothesis that in the period of crisis there is not a statistically significant trend of long-term tangible and intangible assets was confirmed. The hypothesis that the share of tangible assets in total assets decreases was partially confirmed, and the third hypothesis that there is not a statistically significant change in intangible assets was also confirmed.
Ključne riječi
tangible assets; intangible assets; economic crisis
Hrčak ID:
143425
URI
Datum izdavanja:
31.12.2014.
Posjeta: 2.259 *