Title Računovodstveni i porezni tretman leasinga
Title (english) Accounting and tax treatment of leasing
Author Emina Pejić
Mentor Ivo Mijoč (mentor)
Committee member Ivo Mijoč (predsjednik povjerenstva)
Committee member Marina Stanić (član povjerenstva)
Committee member Josipa Mijoč (član povjerenstva)
Granter Josip Juraj Strossmayer University of Osijek Faculty of Economics in Osijek (Chair of Finance and Accounting) Osijek
Defense date and country 2018-07-10, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Economics Accounting
Abstract Poduzećima u današnje vrijeme stoje na raspolaganju različiti oblici financiranja nabave
investicijskih dobara. Osim kredita, kao jednog od načina financiranja, leasing je postao sve
popularnija metoda financiranja nabave investicijskih dobara. Glavna značajka leasinga je u
tome da davatelj leasinga daje u najam (leasing) određenu imovinu na korištenje korisniku
leasinga i to putem ugovora o leasingu. Ugovorom o leasingu korisnik leasinga se obvezuje
plaćati određenu financijsku naknadu davatelju leasinga za cijelo vrijeme trajanja ugovora o
leasingu. Za razliku od kredita, svrha leasinga je omogućiti korisniku leasinga nesmetano
korištenje imovine odnosno objekta leasinga, dok je pitanje vlasništva nad imovinom danom u
leasing sporedna stvar. Upravo se putem leasinga najčešće financira nabava opreme, strojeva,
osobnih i komercijalnih vozila, plovila a u zadnje vrijeme i nabava nekretnina. Kao jedna od
prednosti leasinga je upravo to što ne iziskuje ulaganje vlastitih sredstava već omogućava
korisniku leasinga plaćanje prema njegovim mogućnostima. Samim time, poduzetnicima je
omogućena brza zamjena tehnološki zastarjele imovine, odnosno objekta leasinga što
pridonosi većoj konkurentnosti na sve više zahtjevnom tržištu. Poduzetnicima na raspolaganju
stoje dvije vrste leasinga: financijski leasinga i operativni leasing. Prilikom donošenja odluke
o isplativosti određenog oblika leasinga kao načina financiranja, poduzeće, osim što treba
usporediti svaki od načina financiranja, također treba uzeti u obzir utjecaj koji pojedini oblik
financiranja ima na bilancu poduzeća, odnosno na pokazatelje zaduženosti.
Uzimajući u obzir trenutno važeće propise u Republici Hrvatskoj, ovim radom prezentirat će
se računovodstveni i porezni aspekti financijskog i operativnog leasinga ukazujući na njihove
prednosti i nedostatke.
Abstract (english) Various forms of investment goods acquisition financing are available to companies at
present. Aside from loans, as one of the ways of financing, leasing has become increasingly
popular method of investment goods purchase financing. The main feature of the leasing is
that the leasing provider leases certain assets to the leasing user through the leasing contract.
By the leasing contract, the leasing user is obligated to pay a certain financial compensation to
the leasing provider for the entire duration of the leasing contract. Unlike loans, the purpose
of leasing is to enable the leasing user to use the asset or the leasing object, while the issue of
ownership over leased property is a secondary matter. Most often, leasing is used to purchase
equipment, machinery, personal and commercial vehicles, marine vessels and recently, the
acquisition of real estate. As one of the advantages of leasing is that it does not require any
investment of own resources but allows the user a payment plan according to his capabilities.
This way, entrepreneurs are enabled to quickly replace the technologically outdated assets, or
leasing objects, which contributes to greater competitiveness in an increasingly demanding
market. There are two types of leasing available to entrepreneurs: financial leasing and
operational leasing. When making a decision on the cost-effectiveness of a particular form of
leasing as a way of financing, additionally to the comparison of different means of financing,
an enterprise should also consider the impact of the particular form of financing on the
company's balance sheet, i.e. the indebtedness indicators.
Based on the currently applicable regulations in the Republic of Croatia, this paper will
present the accounting and tax aspects of financial and operational leasing, pointing to their
advantages and disadvantages.
Keywords
leasing
financijski leasing
operativni leasing
računovodstvo leasinga
Keywords (english)
lease
financial lease
operating lease
lease accounting
Language croatian
URN:NBN urn:nbn:hr:145:881530
Study programme Title: Business economy; specializations in: Management Course: Management Study programme type: university Study level: graduate Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resource Text
File origin Born digital
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Created on 2018-08-31 06:48:24