Utjecaj primjene novog modela računovodstva najmova na financijske izvještaje

master's thesis

• Title (english): Implication of applying new standard for leases on the financial statements
• Author: Filip Marić
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Danimir Gulin (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: 2020-02-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tema rada je primjena novog međunarodnog standarda financijskog izvještavanja 16 koji se odnosi na promjene u računovodstvenom tretmanu najma, a u primjeni je od 1. siječnja 2019. Uvođenje novog standarda izuzetno je aktualna tema u poslovnom svijetu te stoga ovaj rad dobiva na dodatnoj značajnosti.
U dosadašnjoj praksi, upotrebljavao se Međunarodni računovodstveni standard 17, koji je razlikovao dvije vrste najma: operativni i financijski. Kod operativnog najma trgovačko društvo nije bilo dužno držati objekt pod najmom u bilanci, nego je iznos najma evidentiralo samo kao trošak u računu dobiti i gubitka. U slučaju financijskog najma društvo je bilo obvezno evidentirati objekt pod najmom kao imovinu i obvezu u izvještaju o financijskom položaju subjekta.
U posljednje vrijeme, raspravljalo se o načinu izvještavanja najma te je donesen zaključak Odbora za međunarodne računovodstvene standarde o uvođenju MSFI-a 16 kao novog modela računovodstvenog tretmana najma. Primjenom novog standarda, uvodi se jedinstveni način računovodstvenog evidentiranja najma koji obvezuje najmoprimca na držanje objekta pod najmom kao pravo korištenja u bilanci društva.
U radu su detaljno razrađene sve značajke MRS-a 17 i MSFI-a 16 te je na konkretnom primjeru financijskih izvještaja poznatog hrvatskog trgovačkog lanca Pevec d.d. prikazan učinak primjene novog modela računovodstva najmova na financijske izvještaje trgovačkog društva.
Na kraju rada navode se najvažnije spoznaje o uvođenju MSFI-a 16 te je iznesen zaključak.

Abstract (english)

Main topic of this paper is implementation of the new International Financial Reporting Standard 16 which applies to changes in accounting treatment of leases and which has been in force since the first of January 2019. Introduction of the new standard is an extremely significant topic in the business world, therefore this paper is gaining in importance.
In previous practice, International Accounting Standard 17 was in use and which recognized two types of leases: operating and financial. In case of operating leases the company was not required to keep the leased property on the balance sheet, but the lease amount was only recorded as a cost in a profit and loss account. In case of a financial lease the company was required to record the leased property as an asset and liability in the statement of financial position of the entity.
Recently, the method of reporting the lease has been discussed and the International Accounting Standards Board has reached a conclusion on the introduction of IFRS 16 as a new model of lease accounting. Implementation of the new standard introduces a unique method of accounting for leases that obligates the lessee to record the leased property as a right of use in the company's balance sheet.
The paper elaborates in detail all the features of IAS 17 and IFRS 16 and shows the effect of the new lease accounting model on the financial statements of well known Croatian retail chain Pevec joint-stock company.
At the end of the paper, the most important insights on the introduction of IFRS 16 are presented and a conclucion is drawn.

• Keywords: Međunarodni standardi financijskog izvještavanja; operativni najam; financijski najam; analiza financijskih izvještaja; Pevec d.d.
• Keywords (english): International Financial Reporting Standards; operating lease; financial lease; analysis of financial statements; Pevec joint-stock company.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:640313
• Study programme: Title: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics; Course: Accounting; Study programme type: university; Study level: graduate; Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-02-17 11:05:57