Računovodstveni i porezni aspekti leasinga u Republici Hrvatskoj

master's thesis

• Title (english): Accounting and tax aspects of lease in Republic of Croatia
• Author: Nikolina Klasnić
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Financiranje poslovanja leasingom posljednjih je godina postalo značajna alternativa financiranju putem bankarskih kredita. Stoga su u radu analizirane promjene nastale uvođenjem Međunarodnog standarda financijskog izvještavanja 16 – Najmovi, te je prikazano računovodstveno i porezno praćenje poslovnog i financijskog leasinga kod najmodavca i kod najmoprimca. U računovodstveno i porezno praćenje, predstavljene su i teorijske osnove leasinga poput povijesnog razvoja, pojmovnog određenja leasinga, podjele leasing poslova, strukture bilance leasing društva te prava i obveza subjekata koje proizlaze iz sklapanja leasing poslova.

Abstract (english)

Leasing financing has become a significant alternative to financing through bank loans in recent years. Therefore, the scope of this work is the changes caused by the introduction of International Financial Reporting Standard 16 – Leases. In work it is presented accounting and tax monitoring of business and financial leasing with the lessor and the lessee. In addition to accounting and tax monitoring, the theoretical foundations of leasing are also presented, such as historical development, conceptual definition of leasing, division of leasing operations, balance sheet structure of the leasing company and the rights and obligations of entities arising from concluding leasing transactions

• Keywords: 'financijski leasing'; 'poslovni leasing'; 'MSFI 16 - Najmovi'; 'računovodstveni tretman'. 'porezni tretman'
• Keywords (english): 'financial leasing'; 'business leasing'; 'IFRS - 16'; 'accounting treatment'; 'tax treatment'
• Language: croatian
• URN:NBN: urn:nbn:hr:148:781671
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2020-09-16 09:45:12