Utjecaj primjene računovodstva najmova na financijski položaj maloprodajnog poduzeća

master's thesis

• Title (english): The impact of the application of lease accounting on the financial position of a retail business
• Author: Monika Redžbečaj
• Mentor: Ivana Pavić (mentor)
• Committee member: Davor Labaš (predsjednik povjerenstva)
• Committee member: Davor Zoričić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Managerial Economics); Zagreb
• Defense date and country: 2022-05-09, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Economics of Entrepreneurship

Abstract

Stavka najmova ima bitan utjecaj na financijske izvještaje uvođenjem novog Međunarodnog standarda financijskog izvještavanja 16 - Najmovi te cilj je prikazati navedeni utjecaj na temelju usporedbe financijskih izvještaja maloprodajnog poduzeća dm - drogerie markt d.o.o. za 2019. i 2020. financijsku godinu. Najmovi prije primjene MSFI-a 16 - Najmovi su se priznavali prema MRS-u 17 – Najmovi, odnosno najmoprimci nisu bili obvezni iskazati imovinu i obveze pod operativnim najmom u financijskim izvještajima, što je stvaralo pogrešnu sliku o financijskom položaju i zaduženosti najmoprimca. Veći utjecaj su imala maloprodajna poduzeća jer u najmu imaju veliki broj prodavaonica, odnosno imaju operativne najmove koji prema MSFI 16 - Najmovi se priznaju kao imovina s pravom upotrebe što značajno povećava vrijednost bilance. Cilj ovoga rada je prikazati kako promjena računovodstvenog tretmana priznavanja najmova utječe na financijski položaj i uspješnost maloprodajnog poduzeća te prikazati promjene na financijskim pokazateljima. Metode koje se primjenjuju za dokazivanje navedenog su metoda dedukcije, komparacije, klasifikacije i deskripcije. Rad u istraživačkom dijelu uspoređuje i analizira strukturnu bilancu i račun dobiti i gubitka za godine kada se primjenjivao prethodni i novi standard. Na kraju rada se navode zaključci i doprinos o radu koji prikazuje kako primjena novog standarda utječe na prezentirani financijski položaj i uspješnost poslovanja poduzeća jer uvodi obvezu iskazivanja imovine s pravom korištenja u financijskim izvještajima najmoprimca.

Abstract (english)

The lease item has a significant impact on the financial statements with the introduction of the new International Financial Reporting Standard 16 – Leases and aims to present this impact based on a comparison of the financial statements of the retail company dm - drogerie markt d.o.o. for the 2019. and 2020. financial year. The lease item before the application of IFRS 16 – Leases recognized leases in accordance with IAS 17 - Leases, that means lessees were not required to disclose assets and liabilities under operating leases in the financial statements, which created a misrepresentation of the lessee's financial position and indebtedness. Retail companies had a greater impact because they lease many stores, i.e., they have operating leases that according to IFRS 16 – Leases are recognized as assets with the right of use, which significantly increases the value of the balance sheet. The aim of this paper is to show how a change in the accounting treatment of lease recognition affects the financial position and performance of a retail business, and to show changes in financial indicators. The methods that are used to prove this are the method of deduction, comparison, classification and description. In the research part, the paper compares and analyze the structural balance sheet and profit and loss statement for the years when the previous and new standards were applied. At the end of the paper, conclusions and professional contribution are presented which shows how the application of the new standard affects the presented financial position and business performance of the company, because it introduces the obligation to disclose assets with the right to use in the financial statements of the lessee.

• Keywords: Međunarodni standardi financijskog izvještavanja; Međunarodni računovodstveni standardi; operativni najam; financijski položaj i uspješnost; dm – drogerie markt d.o.o
• Keywords (english): International Financial Reporting Standards; International Accounting Standard; operating leases; financial position and business performance; dm – drogerie markt d.o.o.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:348794
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2022-05-08 13:59:09