Računovodstveni tretman leasinga

master's thesis

• Title (english): Accounting treatment of leases
• Author: Lucija Pavlović
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Stupanjem na snagu novog računovodstvenog standarda financijskog izvještavanja o najmovima 2019. godine, došlo je do značajnih promjena u bilančnim pozicijama korisnika leasinga. Leasing, kao jedan od načina financiranja poduzeća, učestalo je bio korišten zbog pogodnosti modela računovodstvenog evidentiranja koje proizlaze iz ideje korištenja umjesto posjedovanja predmeta. Prethodnim standardom MRS 17 i podjelom leasinga na operativni i financijski, primatelji operativnog leasinga bili su u mogućnosti evidentirati leasing kao troškove tekućeg razdoblja, bez evidentiranja predmeta najma u imovini, te na taj način prikazati financiranje najmom kao izvanbilančno financiranje. To je za korisnike financijskih izvještaja stvaralo pogrešnu sliku o financijskom položaju promatranog poduzeća te je iz tog razloga uveden MSFI-16 koji treba osigurati prikaz relevantnih informacija vezanih uz najam kako bi financiranje najmom postalo transparentnije. Za razliku od prethodnog standarda MRS 17, gdje su se najmovi klasificirali kao operativni ili financijski, pod MSFI 16 svi najmovi moraju biti prikazani u bilanci najmoprimca kao priznavanje imovine s pravom korištenja i obveze po osnovi najma. Izuzeci ovog modela, za koje najmoprimac nije dužan priznavati imovinu i obveze, su najmovi ugovoreni na razdoblje kraće od 12 mjeseci te najmovi imovine male vrijednosti. Umjesto troška najma koji se iskazivao kao poslovni rashod, javlja se trošak amortizacije imovine s pravom korištenja, i trošak kamate po osnovi obveze za najam. Navedene promjene mogu utjecati na sadržaj bilance, strukturu novčanog toka, dobit poduzeća prije kamata, poreza i amortizacije, ali i druge financijske pokazatelje poduzeća. Time se mijenja kompletna slika financijskog položaja najmoprimca.

Abstract (english)

With the introduction of the new accounting standard for financial reporting on leases in 2019, significant changes were made to the balance sheet positions of lease users. Leasing, as a method of business financing, had been widely used due to the accounting benefits derived from the concept of using rather than owning assets. Under the previous standard, IAS 17, and the distinction between operating and finance leases, recipients of operating leases were able to record the lease as a current period expense without recognizing the leased asset in their balance sheet, thus presenting lease financing as off-balance-sheet financing. This created a misleading picture of the financial position of the observed company for the users of financial statements, which led to the introduction of IFRS 16 to ensure the disclosure of relevant information related to leasing, making lease financing more transparent. Unlike the previous IAS 17, where leases were classified as either operating or finance leases, under IFRS 16, all leases must be presented on the lessee's balance sheet, with the recognition of a right-of-use asset and a lease liability. Exceptions to this model, where the lessee is not required to recognize assets and liabilities, include leases contracted for a period shorter than 12 months and leases of low-value assets. Instead of recording lease expenses as operating expenses, there is now a charge for the depreciation of the right-of-use asset and interest expense related to the lease liability. These changes may affect the balance sheet composition, cash flow structure, EBITDA, and other financial indicators of the company. As a result, the entire financial position of the lessee is altered.

• Keywords: Najam; MRS 17; MSFI 16; najmoprimac; financijski izvještaji
• Keywords (english): Lease; IAS 17; IFRS 16; lessee; financial statements
• Language: croatian
• URN:NBN: urn:nbn:hr:148:073783
• 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 authenticated users
• Created on: 2024-09-26 17:03:31