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undergraduate thesis
Računovodstveni i porezni položaj imovine korištene putem leasinga
2018. urn:nbn:hr:198:976178
Domijan, Kristina
University of Applied Sciences RRiF

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Domijan, K. (2018). Računovodstveni i porezni položaj imovine korištene putem leasinga (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:976178

Domijan, Kristina. "Računovodstveni i porezni položaj imovine korištene putem leasinga." Undergraduate thesis, University of Applied Sciences RRiF, 2018. https://urn.nsk.hr/urn:nbn:hr:198:976178

Domijan, Kristina. "Računovodstveni i porezni položaj imovine korištene putem leasinga." Undergraduate thesis, University of Applied Sciences RRiF, 2018. https://urn.nsk.hr/urn:nbn:hr:198:976178

Domijan, K. (2018). 'Računovodstveni i porezni položaj imovine korištene putem leasinga', Undergraduate thesis, University of Applied Sciences RRiF, accessed 15 November 2024, https://urn.nsk.hr/urn:nbn:hr:198:976178

Domijan K. Računovodstveni i porezni položaj imovine korištene putem leasinga [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2018 [cited 2024 November 15] Available at: https://urn.nsk.hr/urn:nbn:hr:198:976178

K. Domijan, "Računovodstveni i porezni položaj imovine korištene putem leasinga", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:198:976178

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Metadata
TitleRačunovodstveni i porezni položaj imovine korištene putem leasinga
Title (english)ACCOUNTING AND TAX POSITION OF LEASED ASSETS
AuthorKristina Domijan
MentorJasna Vuk (mentor)
Committee memberTamara Cirkveni Filipović (predsjednik povjerenstva)
Committee memberAnja Božina (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2018-07-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Kada govorimo o nabavi dugotrajne materijalne imovine, osobito kada su u pitanju vozila, trgovačka društva se vrlo često odlučuju za financiranje putem leasinga. U leasing poslu radi se o nabavi nekog objekta leasinga na način da leasing društvo daje u najam taj predmet primatelju leasinga a on se obvezuje plaćati određenu naknadu sukladno ugovoru o leasingu. Razlikujemo dvije osnovne vrste leasinga: financijski i operativni. Kod obje vrste leasinga pravni vlasnik objekta leasinga za vrijeme trajanja ugovora o leasingu je uvijek leasing društvo. Leasing društva pokušavaju se prilagoditi potrebama primatelja leasinga uvodeći nove proizvode, te prilagođavajući načine otplate leasinga sukladno priljevima koje ostvaruju u različito doba godine. Primatelj leasinga je na kraju taj koji odlučuje koju vrstu leasinga će izabrati, financijski ili operativni, te pod kojim uvjetima će ući u financiranje. U predmetnom završnom radu prikazano je kako financijski i operativni leasing utječu na hipotetsko društvo. Prikazan je utjecaj na bilancu, račun dobiti i gubitka i likvidnost. Također je dan kratak pregled leasing tržišta u Republici Hrvatskoj, te prikaz evidencije operativnog i financijskog leasinga kod leasing društva.
Abstract (english)
Talking about purchasing fixed asset, especially vehicle, companies prefer lease financing. In lease financing it is all about purchasing fixed assets in a way that leasing company leases an object to leesee and he is obliged to pay certain fee according to the leasing contract. There are two forms of leases: finance lease and operative lease. In both forms, during the leasing contract, legal owner of the leasing object is leasing company. Ability of purchase at the end of contract depends on form of leasing. Leasing comapnies are trying to adjust its products to leases by imposing new products and ways of paing up the obligations (in line with the inflow dynamic). The leesee is the one who gets to decide about the type of leasing (finance or operative) and under what conditions is ready to got into financing. In this thesis it is shown how does finance and operative lease effect the hypotetic company. The effect on balance sheet, profit and loss acount and liquidity is shown. There is also a short overview of the leasing market in Republic of Croatia and how finance and operative leases are evidenced in leasing company.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:976178
Study programmeTitle: Accounting and Finance
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-04-10 18:26:03