Računovodstveno evidentiranje i izvještavanje o najmu kao obliku eksternog financiranja poduzeća

master's thesis

• Title (english): Lease accounting and reporting as form of external financing of the company
• Author: Antonia Kos
• Mentor: Mirjana Hladika (mentor)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Committee member: Marina Ercegović (član povjerenstva)
• Committee member: Mirjana Hladika (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-10-10, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Zbog učestalosti poslovnih promjena i sve bržeg razvoja tehnologije, neophodno je da poduzeća imaju pristup što efikasnijim izvorima financiranja. Slijedom toga, najmovi su s vremenom postali sve značajniji izvor financiranja jer poduzećima omogućuju minimalno angažiranje sredstava za stjecanje imovine. Prilikom donošenja odluke o vrsti najma (poslovni ili financijski), uprava poduzeća uspoređuje troškove koji se odražavaju na financijske izvještaje i pokazatelje. Ovisno o vrsti najma, javljaju se različiti učinci na rezultate poslovanja poduzeća. U slučaju poslovnog najma, poduzeće ne postaje vlasnikom predmetne imovine, za razliku od situacije s financijskim najmom gdje istekom najma poduzeće može, ali ne mora postati vlasnikom predmetne imovine. Tržište najmova u Republici Hrvatskoj regulirano je Zakonom o leasingu. S računovodstvenog aspekta, poduzeća koja su veliki poduzetnici i svi subjekti od javnog interesa dužna su evidentirati najmove u skladu s MSFI 16 - Najmovi, dok za srednja, mala i mikro poduzeća vrijedi primjena HSFI-a 6 - Dugotrajna materijalna imovina. Posao najma uključuje dvije strane: najmodavca koji daje predmetnu imovinu na korištenje i najmoprimca koji je uzima na korištenje te za to plaća naknadu tijekom trajanja ugovora o najmu. S obzirom na to da je posao najma postao iznimno relevantan u posljednjim godinama, cilj ovog istraživanja je prikazati utjecaj najma na financijske izvještaje poduzeća. U ovom diplomskom radu obrađene su odrednice MSFI-a 16, a na konkretnom primjeru poduzeća prikazana je njegova primjena i utjecaj na financijske izvještaje. Prikaz financijskih izvještaja izrađen je za obje vrste najma, a na kraju rada iznesene su ključne spoznaje i zaključci o tome koji je izvor financiranja isplativiji za poduzeće.

Abstract (english)

Due to the frequency of business changes and the increasingly rapid development of technology, it is necessary for companies to have access to the most efficient sources of financing.As a result, leases have become an increasingly important source of financing over time, because they allow companies to minimally commit funds to acquire assets. When planning about the type of lease (operating or financial), management compares the costs that are reflected in financial statements and financial indicators. Depending on the choice of the type of lease, there are different effects on the company's operations. In the case of a business lease, the company does not become the owner of the property in question, unlike the situation with a financial lease where the company may or may not become the owner of the property in question at the end of the lease.The leasing market in the Republic of Croatia is regulated by the Leasing Act. From an accounting perspective, large entrepreneurs as well as all entities of public interest are required to record leases in accordance with IFRS 16 - Leases, while for medium, small, and micro enterprises, the application of Croatian Accounting Standards for SMEs (CASME) 6 - Property, Plant, and Equipment applies. The leasing business involves two parties: the lessor who provides the asset for use and the lessee who takes the same asset for use and pays a specified fee throughout the duration of the lease agreement. Since leasing has become highly relevant in recent years, the aim of this research is to demonstrate the effects it has on the lessee's financial statements. This thesis elaborates on the features of IFRS 16 and presents its impact on the financial statements of a specific company. The presentation of financial statements is done for both types of leases, and the most important findings and conclusions regarding the more profitable financing source for a business are provided at the end of the thesis.

• Keywords: najmovi; financiranje; računovodstveni tretman; porezni tretman; najmodavac; najmoprimac; MSFI 16; financijski izvještaji
• Keywords (english): leases; financing; accounting treatment; tax treatment; lessor; lessee; IFRS 16; financial statements
• Language: croatian
• URN:NBN: urn:nbn:hr:148:959033
• 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 students and staff of home institution
• Created on: 2023-10-10 09:26:27