Računovodstveni tretman leasinga

undergraduate thesis

• Title (english): Accounting treatment of leases
• Author: Karlo Salopek
• Mentor: Ivana Dražić Lutilsky (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu obrađeno je računovodstveno praćenje leasinga. Leasing je danas jedan od načina financiranja. Leasing pruža fleksibilniji način financiranja kupnje sredstava, duže rokove nego u ugovoru o zajmu, najmoprimac plaća rate od prihoda, najmodavac ostaje vlasnik. Korištenjem leasinga tvrtka može riješiti problem nedostatka likvidne imovine prodajom dugotrajne imovine zakup. Leasing tvrtka može izbjeći troškove zastarjelosti osnovnih sredstava.

Abstract (english)

This paper deals with accounting monitoring of leasing. Leasing is one of the ways of financing today. Leasing provides a more flexible way of financing the purchase of funds, longer terms than in the loan agreement, the lessee pays installments from the income, the lessor remains the owner. By using leasing a company can solve the problem of lack of liquid assets by selling fixed assets lease. A leasing company can avoid the cost of obsolescence of fixed assets.

• Keywords: Ključne riječi: Leasing; financiranje računovodstvo; oblici leasinga
• Keywords (english): Keywords: Leasing; financing; accounting; forms of leasing
• Language: croatian
• URN:NBN: urn:nbn:hr:148:439487
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-09-29 13:42:53