| Sažetak | Ulaganje u nekretnine jedan je od najpopularnijih oblika ulaganja i to ne samo u Republici Hrvatskoj već na globalnoj razini.Sam ulazak u eurozonu za države članice označio je porast svih cijena, što je utjecalo na nekretnine, kao stvarna imovina koja je osobito atraktivna ne samo domaćim već i stranim ulagačima. Privlačnost ulaganja u nekretnine uvjetovana je čitavim nizom faktora, a neki od njih svakako su stanje infrastrukture i njezina lokacija. Nastavno na to, može se reći da je intencija samog ulaganja, neovisno o tome radi li se o zemljištu, zgradi, dijelu zgrade ili pak i jednome i drugome, usmjerena upravo na ostvarenje prihoda od najma i/ili povećanja njihove kapitalne vrijednosti. Kada se govori o ulaganju u nekretnine od važnosti je za istaknuti da se radi o pothvatu za koji je neupitno da može biti unosan, no svijest o tome da je u turbulentnom svijetu u kojemu živimo i poslujemo nezaobilazan i rizik, investitorima osim što otvara širok spektar prilika postavlja i razne izazove, koji mogu značajno utjecati na razvoj poslovanja i budućnosti samog poslovnog subjekta. Samim time, cilj diplomskog rada je na sustavan način objasniti računovodstveni tretman ulaganja u nekretnine, a koji je kao takav uređen MRS-om 40 - Ulaganja u nekretnine (za obveznike MSFI-a) te HSFI-om 7 (za obveznike HSFI-a) pri čemu se posebna pažnja posvetila i analizi financijskih izvještaja triju konkurentnih poslovnih subjekata iz djelatnosti ulaganja u nekretnine. |
| Sažetak (engleski) | Investing in real estate is one of the most popular forms of investment, not only in the Republic of Croatia, but on a global level. The very entry into the eurozone for the member states marked an increase in all prices, and real estate, as a real asset that is particularly attractive not only to domestic but also to foreign investors, did not bypass the same. It comes to the point that the attractiveness of investing in real estate is conditioned by a whole series of factors, some of which are certainly the condition of the infrastructure and its location. Following on from that, it can be said that the intention of the investment itself, regardless of whether it is land, a building, part of a building, or both, is aimed precisely at the realization of rental income and/or an increase in their capital value. In addition, since the need for housing is the primary need of every indi-vidual, it is clear that the demand for real estate will always be strong, but it is disputed that the supply of the same on the market is relatively limited, which comparatively gives them an even greater value. Following the above, when talking about investing in real estate, it is important to point out that it is an undertaking that can undoubtedly be profitable, but the awareness that in the turbulent world in which we live and operate, risk is also unavoidable for investors, in addi-tion to opening a wide range of opportunities, also poses various challenges. Therefore, the aim of the thesis is to systematically explain the accounting treatment of real estate investments, which, as such, is regulated by IAS 40-Investments in real estate (for MSFI taxpayers) and HSFI 7 (for HSFI taxpayers), where special attention was paid to the analysis of the financial statements of three competing business entities from the real estate investment business. |
