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master's thesis
Računovodstveni i porezni tretman operativnog i financijskog najma
Zagreb: University of Zagreb, Faculty of Economics and Business, 2016. urn:nbn:hr:148:303423
Dujmović, Ivana
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Dujmović, I. (2016). Računovodstveni i porezni tretman operativnog i financijskog najma (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:303423

Dujmović, Ivana. "Računovodstveni i porezni tretman operativnog i financijskog najma." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:303423

Dujmović, Ivana. "Računovodstveni i porezni tretman operativnog i financijskog najma." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:303423

Dujmović, I. (2016). 'Računovodstveni i porezni tretman operativnog i financijskog najma', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:303423

Dujmović I. Računovodstveni i porezni tretman operativnog i financijskog najma [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2016 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:148:303423

I. Dujmović, "Računovodstveni i porezni tretman operativnog i financijskog najma", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:148:303423

Metadata
TitleRačunovodstveni i porezni tretman operativnog i financijskog najma
Title (english)Accounting and tax treatment of operating and finance lease
AuthorIvana Dujmović
MentorMartina Dragija (mentor)
Committee memberIvana Dražić Lutilsky (predsjednik povjerenstva)
Committee memberVesna Vašiček (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2016-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U ovom radu analizira se računovodstveni i porezni tretman najma. Proučavanje najma u računovodstvenom i poreznom smislu vrlo je aktualno jer sve veći broj poduzeća nabavlja imovinu preko najma s ciljem zadržavanja likvidnosti poslovanja. Budući da je pojam najma sveprisutan u raznim poduzetničkim djelatnostima i aspektima poslovanja poduzeća, u ovom radu se na egzaktnim primjerima predstavlja porezni i računovodstveni tretman financijskog i operativnog najma. Kako bi se što bolje ukazalo na različitosti financijskog i operativnog najma za najmoprimca i najmodavca u početku rada su prikazana obilježja navedenih vrsta najma te njihove porezne i računovodstvene značajke. Kao rezultat istraživanja navodi se to da se najmodavatelj/najmoprimatelj različito evidentiraju u odnosu na operativni/financijski najam. Pa tako, najmodavatelj objekt operativnog najam vodi kao predmet koji se daje u najam u svojim poslovnim knjigama i tretira ga kao i ostalu svoju imovinu, a najamnine mu predstavljaju prihod; dok najmodavatelj financijskog najma evidentira najam kao dugoročno potraživanje od prodaje jednako neto ulaganju u najam.
Abstract (english)
This paper analyzes the accounting and tax treatment of rental. The study of lease accounting and tax terms is very topical because a growing number of companies acquiring assets through lease with the objective of maintaining liquidity. Since the term of the lease is omnipresent in various entrepreneurial activities and aspects of the business enterprise, in this paper was presents exact examples the tax and accounting treatment of finance and operating leases. In order to better highlight the diversity of the financial and operating lease for the lessee and lessor in getting started are displayed characteristics of those types of rent and their tax and accounting features. As a result of research states that the lessor / lessee differently recorded in relation to operational / financial lease. So, the lessor facility operating lease water as a subject which is leased in its accounts and treats him like his other property, and rent it as revenue; while the lessor finance lease is recorded as a long-term lease receivables from the sale equal to the net investment in the lease.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:303423
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-12-15 12:24:06