Utjecaj implementacije MSFI 16-najmovi na financijske pokazatelje uspješnosti poduzeća - analiza slučaja Atlantic grupe

master's thesis

• Title (english): The impact of IFRS 16-leases implementation on the financial performance indicators - Atlantic group case study
• Author: Lucija Buchberger
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Ivana Barišić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Svi najmovi su se do 1.1.2019. godine vodili prema Međunarodnom računovodstvenom standardu MRS 17 kojim su bili klasificiran na financijske i operativne najmove. Financijski najmovi bili su prikazani u financijskim izvještajima najmoprimca dok su se operativni prikazivali kao trošak te zabilježeni samo u bilješkama uz financijske izvještaje. To je stvaralo nerealnu sliku poduzeća te je Odbor za međunarodne računovodstvene standarde uveo MSFI 16 koji je težio ispraviti neusklađenost između MRS 17 i trendova na tržištu, te povećati transparentnost financijskih izvještaja i prikazati realniju sliku poduzeća. Ovaj standard napušta klasifikaciju najmova na financijske i operativne i sve najmove prikazuje u bilanci kao imovinu s pravom korištenja te obveze na temelju najmova. Od implementacije MSFI 16 su oslobođena mala i srednja poduzeća koja su obveznici HSFI, a kod velikih poduzeća najmoprimac je oslobođen primjenjivati MSFI 16 na najmove trajanja do 12 mjeseci i na najmove imovine male vrijednosti.

Abstract (english)

Until January 1, 2019, all leases were guided by International Accounting Standard IAS 17, which classified them into the finance and operating leases. Finance leases were shown in the lessee's financial statements, while operating leases were recorded as expenses and only disclosed in the notes to the financial statements. This approach often led to an inaccurate portrayal of a company's financial position. To address that issue, the International Accounting Standards Bord introduced IFRS 16, which goal is to correct inconsistencies between IAS 17 and market trends, also to improve transparency and provide a more realistic picture of a company's financial health. The new standard eliminates lease classification on finance and operating and require that all leases must be presented as right-of-issue assets, and lease liabilities. Small and medium-sized companies are exempt from IFRS 16, while large companies can make exceptions when it comes to short-term leases (up to 12 months) and leases of low-value assets.

• Keywords: MSFI 16; MRS 17; imovina s pravom korištenja; financijski izvještaji; obveze po najmu; najmoprimac
• Keywords (english): IFRS 16; IAS 17; right-to-use assets; financial statements; lease liabilities; lessee
• Language: croatian
• URN:NBN: urn:nbn:hr:148:520938
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-09-25 22:03:16