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undergraduate thesis
OPERATIVNI I FINANCIJSKI NAJMOVI
2021. urn:nbn:hr:228:654599
Tolić, Mateo
University of Split
University Department of Professional Studies

Cite this document

Tolić, M. (2021). OPERATIVNI I FINANCIJSKI NAJMOVI (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:654599

Tolić, Mateo. "OPERATIVNI I FINANCIJSKI NAJMOVI." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:228:654599

Tolić, Mateo. "OPERATIVNI I FINANCIJSKI NAJMOVI." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:228:654599

Tolić, M. (2021). 'OPERATIVNI I FINANCIJSKI NAJMOVI', Undergraduate thesis, University of Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:654599

Tolić M. OPERATIVNI I FINANCIJSKI NAJMOVI [Undergraduate thesis]. Split: University of Split; 2021 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:654599

M. Tolić, "OPERATIVNI I FINANCIJSKI NAJMOVI", Undergraduate thesis, University of Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:654599

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Metadata
TitleOPERATIVNI I FINANCIJSKI NAJMOVI
Title (english)OPERATING AND FINANCIAL LEASES
AuthorMateo Tolić
MentorJasenka Bubić (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2021-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Cilj rada je teorijski obraditi s aspekta najmova preko zakonske regulative i računovodstvenih standarda. Na temelju teorijske podloge prikazati će se praktična primjena nekoliko oblika najmova preko računovodstvenog evidentiranja. Najam se najbolje može opisati kao oblik financiranja na srednji i dugi rok koji se temelji na korištenju, umjesto na vlasničkom posjedovanju predmeta najma. Radi se o najmu nekog predmeta u kojemu davatelj najma nabavlja određeni predmet najma i predaje ga primatelju na korištenje, a korisnik najma obvezuje se izvršiti niz isplata davatelju u vremenu trajanja najma. Svjetska pa i europska poslovna kriza nastala početkom 2020. godine, a koja je posljedica COVID-a 19 potakla je Odbor za međunarodne računovodstvene standarde za izmjene MSFI -16 (najmovi) u smislu olakšica za najmove. U radu se u bitnome prikazuju olakšice uređene Uredbom/Uredbama (EZ) kojima se iste uređuju na području najmova kao posljedica COVID-a 19. Dakle, razvojem ovog financijskog proizvoda u praksi i financijskom izvještavanju dolazi i do promjena računovodstvenih standarda u postupcima knjiženja i financijskog izvještavanja.
Abstract (english)
The aim of this paper is to theoretically process from the aspect of leases through legal regulations and accounting standards. Based on the theoretical basis, the practical application of several forms of leases will be presented through accounting. Leases can best be described as a form of medium- and long-term financing based on use rather than ownership of the leased object. It is a lease of an object in which the lessor procures a certain leased object and hands it over to the recipient for use, and the lessee undertakes to make a series of payments to the lessor during the lease. The global and even European business crisis that arose in early 2020, which is a consequence of COVID 19, prompted the International Accounting Standards Board to amend IFRS -16 (leases) in terms of lease benefits. The paper essentially presents the facilities regulated by the Regulation / Regulations (EC) which regulate them in the field of leases as a consequence of COVID 19. Therefore, the development of this financial product in practice and financial reporting leads to changes in accounting standards in accounting and financial reporting.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:654599
Study programmeTitle: Accounting and Finances – professional - professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
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Created on2021-10-18 09:53:44