Specifičnosti financijskog izvještavanja leasing društava

master's thesis

• Title (english): The specificities od financial reporting of leasing companies
• Author: Antonela Vanja
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Vesna Vašiček (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Leasing je posljednjih godina u hrvatskoj ekonomiji postao važan način financiranja osobnih i gospodarskih vozila, plovila, opreme ili strojeva te dobio veliku važnost, ne samo za potrebe poslovnog korištenja, već i na području financiranja privatne potrošnje. Dobro je poznato da se odluke o financiranju ne mogu donijeti preko noći, stoga je bitno utvrditi koji je oblik financiranja i u kojim uvjetima optimalan. Često, u uvjetima kada ne postoji dovoljno materijalnih predmeta za osiguranje kredita, leasing je jedina ostvariva mogućnost financiranja. Ekonomski je opravdana i činjenica što je korisnicima leasinga omogućena uporaba potrebitih proizvoda bez značajnog angažiranja vlastitih novčanih sredstava. Davatelji usluga leasinga u Hrvatskoj su leasing društva sa sjedištem u Hrvatskoj koja imaju odobrenje HANFE za obavljanje poslova leasinga. Kako su leasing društva temeljem Zakona o računovodstvu svrstana u velike poduzetnike, obvezna su primjenjivati Međunarodne standarde financijskog izvještavanja. Za njih najvažniji standard bio je Međunarodni računovodstveni standard 17 – Najmovi kojeg je 01. siječnja 2019. godine u potpunosti zamijenio novi Međunarodni standard financijskog izvještavanja 16 – Najmovi. Osim računovodstvenog i poreznog tretmana leasinga, u posljednjem poglavlju obradit će se i računovodstveni tretman najmova prema Međunarodnom računovodstvenom standardu 16, kao i posljedice izmjene računovodstvenog tretmana najmova.

Abstract (english)

In recent years, leasing in the Croatian economy has become an important way of financing personal and commercial vehicles, vessels, equipment or machines and has gained great importance not only for business use purposes but also in the area of financing private consumption. It is well known that financing decisions can not be made overnight, so it is important to determine which form of financing is optimal and under what conditions. Often, in circumstances where there are insufficient material items to secure a loan, leasing is the only viable financing option. Economically justified is the fact that leasing customers are enabled to use the required products without significantly engaging their own funds. Leasing providers in Croatia are leasing companies with headquarters in Croatia that are licensed by HANFA to perform leasing operations. As leasing companies are classified as large entities under the Accounting Act, they are required to apply International Financial Reporting Standards. For them, the most important standard was International Accounting Standard 17 - Leases, which was completely replaced by the new International Financial Reporting Standard 16 - Leases on January 1, 2019. In addition to accounting and tax treatment of leases, the last chapter will deal with the accounting treatment of leases according to International Accounting Standard 16, as well as the consequences of changing the accounting treatment of leases.

• Keywords: leasing društvo; financijski leasing; operativni leasing; financijsko izvještavanje
• Keywords (english): leasing company; capital lease; operating lease; financial reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:132644
• 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: 2019-09-26 16:23:53