Specifičnosti računovodstvenog praćenja najma kod leasing društva

Matotek, Marina

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master's thesis

Specifičnosti računovodstvenog praćenja najma kod leasing društva

Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:113395

Matotek, Marina

University of Zagreb
Faculty of Economics and Business

Cite this document

APA 6th Edition

Matotek, M. (2015). Specifičnosti računovodstvenog praćenja najma kod leasing društva (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:113395

MLA 8th Edition

Matotek, Marina. "Specifičnosti računovodstvenog praćenja najma kod leasing društva." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:113395

Chicago 17th Edition

Harvard

Matotek, M. (2015). 'Specifičnosti računovodstvenog praćenja najma kod leasing društva', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:113395

Vancouver

Matotek M. Specifičnosti računovodstvenog praćenja najma kod leasing društva [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:148:113395

IEEE

M. Matotek, "Specifičnosti računovodstvenog praćenja najma kod leasing društva", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:113395

Cite this item: https://urn.nsk.hr/urn:nbn:hr:148:113395

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Metadata

Title	Specifičnosti računovodstvenog praćenja najma kod leasing društva
Title (english)	Specifics on accounting treatment of leases in leasing companies
Author	Marina Matotek
Mentor	Hrvoje Perčević (mentor)
Committee member	Danimir Gulin (predsjednik povjerenstva)
Committee member	Mirjana Hladika (član povjerenstva)
Granter	University of Zagreb Faculty of Economics and Business Zagreb
Defense date and country	2015-09-22, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics Accounting
Abstract	Financiranje leasingom je posljednjih godina postalo najznačajnija alternativa financiranju kreditima banaka. Cilj rada je prikazivanje računovodstvenog i poreznog tretmana financijskog i operativnog leasinga u financijskim izvještajima leasing društava. Leasing društva u Republici Hrvatskoj su Zakonom o računovodstvu kategorizirana u velike poduzetnike. Stoga su obveznici primjene Međunarodnih računovodstvenih standarda (MSFI/MRS) od kojih je za njih najvažniji Međunarodni računovodstveni standard 17 – Najmovi. Međutim, Odbor za međunarodne računovodstvene standarde (IASB) intenzivno radi na uvođenju novog modela računovodstvenog tretmana financijskog i operativnog leasinga. Stoga, posljednje poglavlje ovog rada prikazuje najavljene promjene u računovodstvenom tretmanu leasinga. Također, u radu su predstavljene i teoretske osnove leasinga, prava i obveze subjekata u leasing poslu, zakonska regulativa, prednosti i nedostaci pojedine vrste leasinga te su prikazani osnovni pokazatelji tržišta leasinga u Republici Hrvatskoj.
Abstract (english)	Leasing as source of financing for companies has nowadays become the most significant alternative to bank loans financing. The scope of this work is accounting and tax treatment of capital and operating lease in financial statements of leasing companies. Leasing companies in Croatia are by Accounting Law categorized in the group od large companies. Therefore, they have to use International Financial Reporting Standards (IFRS/IAS), of which for leasing IFRS 17 – Leases is most important. However, International Accounting Standards Bord (IASB) is hardly working on implementation of new model for capital and operating leases accounting treatment. Thus, the last chapter of this work deals with announced changes. Also, theoretical basis of leases, rights and responsibilities of leasing parties, legislation arrangement, advantages and disadvantages of each leasing type and indicators of leasing market in Croatia are presented in this work.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:148:113395
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
Terms of use
Repository	REPEFZG
Created on	2016-10-12 14:37:09