Original scientific paper

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, Croatia
Toni Milun ; University Department of Professional Studies, University of split, Zagreb, Croatia
Nela Gozze Gučetić ; Retra d.o.o., Zagreb, Croatia

Abstract

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.

Keywords

tangible assets; intangible assets; economic crisis

Hrčak ID:

143425

URI

https://hrcak.srce.hr/143425

Publication date:

31.12.2014.

Article data in other languages: croatian

Visits: 2.259 *