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Presentation of the role of financial statements in finance,
management and taxation with concrete examples of their
value to reporters (e.g. analysis of state-owned companies’
bonus policies; tax avoidance policies of multinationals.
Introduction to fundamentals of financial, managerial and tax
reporting for journalists, including the basic principles and
vocabulary of bookkeeping and accounting; introduction to
finance
Marko Rakar
@mrak
mrakar@mrak.biz
https://www.linkedin.com/in/markorakar/
Benedetto Cotrugli (Croatian: Benedikt "Beno" Kotruljević; 1416–1469)
was a Ragusan merchant, economist, scientist, diplomat and humanist.
Cotrugli was born in the city of Ragusa (modern Dubrovnik), part of the
Republic of Ragusa.
The earliest extant copy of his manuscript Libro de l'Arte de la Mercatura
(Book on the Art of Trade) is kept in the National Library of Malta and is
dated 1475, although the original manuscript was dated 1458. The text
of his 1458 manuscript Della mercatura e del mercante perfetto is
followed by an appendix containing an inventory and many journal
entries. It predates the description made by Luca Pacioli of the modern
double-entry system in his Summa de arithmetica of 1494.
As a diplomat of the Kingdom of Naples, he spent some 15 years in the
Court of Naples where he led many discussions and polished his
thoughts on humanist subjects.
He died in Aquila, in the Kingdom of Naples.
In 2007 The Croatian state devoted to Cotrugli (as the alleged inventor of
double entry bookkeeping) a silver 150 kuna commemorative coin.
Benedetto Cotrugli is the patron of the Cotrugli business school with
branches in Zagreb, Belgrade and Ljubljana.
FTM: Accounting principles
FTM: Accounting principles
FTM: Accounting principles
FTM: Accounting principles
FTM: Accounting principles
FTM: Accounting principles
FTM: Accounting principles
FTM: Accounting principles
FTM: Accounting principles
FTM: Accounting principles
FTM: Accounting principles
FTM: Accounting principles
FTM: Accounting principles

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FTM: Accounting principles

  • 1. Presentation of the role of financial statements in finance, management and taxation with concrete examples of their value to reporters (e.g. analysis of state-owned companies’ bonus policies; tax avoidance policies of multinationals. Introduction to fundamentals of financial, managerial and tax reporting for journalists, including the basic principles and vocabulary of bookkeeping and accounting; introduction to finance Marko Rakar @mrak mrakar@mrak.biz https://www.linkedin.com/in/markorakar/
  • 2. Benedetto Cotrugli (Croatian: Benedikt "Beno" Kotruljević; 1416–1469) was a Ragusan merchant, economist, scientist, diplomat and humanist. Cotrugli was born in the city of Ragusa (modern Dubrovnik), part of the Republic of Ragusa. The earliest extant copy of his manuscript Libro de l'Arte de la Mercatura (Book on the Art of Trade) is kept in the National Library of Malta and is dated 1475, although the original manuscript was dated 1458. The text of his 1458 manuscript Della mercatura e del mercante perfetto is followed by an appendix containing an inventory and many journal entries. It predates the description made by Luca Pacioli of the modern double-entry system in his Summa de arithmetica of 1494. As a diplomat of the Kingdom of Naples, he spent some 15 years in the Court of Naples where he led many discussions and polished his thoughts on humanist subjects. He died in Aquila, in the Kingdom of Naples. In 2007 The Croatian state devoted to Cotrugli (as the alleged inventor of double entry bookkeeping) a silver 150 kuna commemorative coin. Benedetto Cotrugli is the patron of the Cotrugli business school with branches in Zagreb, Belgrade and Ljubljana.

Hinweis der Redaktion

  1. Stvari ovdje rečene ne prate nužno uobičajenu dogmu i neke od stvari će biti različite ili možda suprotne od toga što možete čuti od ekonomiste ili knjigovođe/računovođe
  2. Krenulo u dubrovniku, cotrugli škola u ljubljani
  3. Međunarodni računovodstveni standardi vs. Gaap Lokalne razlike i mogućnosti da se lokalno neke stvari naprave i definiraju drugačije ili u direktnoj suprotnosti
  4. Razlike između GAAP i IFRS, neke od razlika
  5. Bilanca i income statement (profit and loss i slično) Aktiva/pasiva assets vs. Liabilities Bilance i računi dobiti i gubitka su uglavnom svugdje javni!! (do neke mjere) Dionička društva moraju objavljivati bilance radi odnosa s investitorima, analitičarima, bankama i slično
  6. Cimos hrvatska bilanca
  7. Kontni plan, struktura je do neke mjere unaprijed definirana ALI se jako razlikuje od subjekta do subjekta Postoje pokušaji da se kontni plan standardizira kako bi se lakše uspoređivalo, no to nije uvijek moguće
  8. Račun dobiti i gubitka ili račun prihoda i rashoda ako je non profit Profit and loss je u svojoj biti izvještaj kojim se izračunava porez za državu, jako je pogrešno promatrati zdravlje tvrtke samo kroz P&L report Net income je je razlika između prihoda i rashoda i to je profit na koji se obračunava porez, firma može biti u dobitku ili gubitku
  9. Cash flow je najbitniji report za zdravlje kompanije; vlasnika u biti zanima sposobnost kompanije da generira cash Cash je gorivo koje pogoni kompaniju Firma može imati pozitivni financijski rezultat i negativni cash flow (ali i obrnuto) Disneyland kao firma koja posluje s gubitkom, a ima pozitivni cash flow Načelno, moguće je imati kompaniju koja ima stalni ili dugoročni gubitak ali ima pozitivni cash flow
  10. Korporativni profiti su jako mali u odnosu na ukupni prihod kompanije, 3-6% on average i jako su ovisni o industriji, neke industrije su visokoprofitabilne a neke niskoprofitabilne A unutar industrije jako ovise o veličini kompanije i slično
  11. Porezni štit!! Kupovina kompanija koje su u gubitku SPV Transferne cijene Posudbe direktoru Kratkoročne vs. Dugoročne obveze Ebitda GAAP IAS Vanbilančne stavke Fair value, obveza izvještavanja kako stvari jesu Revizija (što provjerava, kako radi) Kontni plan Prihod, dobit, promet Neprijavljivanje nenaplativih kao metoda dizanja profita Rezervacije Vrijednost prodaje kompanije, kako se određuje EBITDA x multiplikator Koncept amortizacije imovine Imovina koja se ne može amortizirati (zemljišta, umjetnine)
  12. Google, uber, ikea
  13. Česta strategija je da se nekretnine izbace van iz imovine firme što je često logično (jer se nekretnine vraćaju na dugi niz godina), treba promatrati takve transakcije Tko su vlasnici nekretnina, stvarni ili fiktivni