20.500.12556/DKUM-73954 Spremembe pri računovodenju najemov (msrp 16 v primerjavi z mrs 17) Changes in lease accounting (ifrs 16 versus ias 17) Najemi v preteklosti niso pomembno vplivali na poslovanje podjetij in na uspešnost njihovega delovanja, saj so se zgolj finančni najemi prikazovali v bilanci stanja, vsi poslovni najemi pa so bili prikazani zabilančno. To je skazilo računovodske izkaze podjetij, saj ni prikazovalo realnega stanja poslovanja. Posledično družbeniki in vlagatelji niso imeli pravilnih informacij o podjetju. Zaradi tega je v letu 2019 začel veljati nov standard, ki ureja najeme in bo spremenil politiko računovodenja najemov predvsem pri najemnikih. Najeta sredstva se bodo pripoznavala v bilanci stanja kot sredstva dana v najem in obveznosti iz naslova najema. Podjetja, ki so v vlogi najemnikov, bodo morala spremeniti način računovodenja najemov. Način, kako bodo podjetja morala po novem obravnavati in knjižiti najeme, smo prikazali na primeru slovenskega podjetja, ki ima v dolgoročnem najemu sedem opredmetenih osnovnih sredstev. Izračunali smo sedanjo vrednost sredstev v najemu ter prikazali pomembne knjižbe, ki se bodo mesečno izvajale v tem podjetju. In the past leases didn't significantly affect the business operations and their performance, because financial leases were shown only in the balance sheet, while all the operating leases were shown off-balance sheet. This has distorted financial statements of the company as it didn't reflect the real state of the business. Consequently, the shareholders and investors didn't have the correct information about the company. As a result, a new standard governing leases came into force in 2019 and is going to change the policy of lease accounting, especially for lessees. The leased assets will be shown in the balance sheet as right-of-use asset and liabilitis arrising from the lease. Companies acting as lessees will have to change the method of lease accounting. The method by which companies will have to deal with and record leases is presented on the example of the Slovenian company that has seven tangible fixed assets in the long-term lease. We have calculated the present value of the assets in the lease, and presented important entries that will be carried out monthly in this company najem najemnik najemodajalec najemna pogodba MSRP 16 sedanja vrednost lease lessee lessor lease contract IFRS 16 present value true true false [T. Jovan] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2019-07-07 21:21:51 2019-09-18 13:50:39 2022-08-03 03:06:26 2019-09-19 03:18:50 2019 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 13395996 URN:SI:UM:DK:DNU0PYCF VS_Jovan_Tina_2019.pdf VS_Jovan_Tina_2019.pdf 1 7AF2241E3DCA031BD69714B303959840 e15d6fd5866dcdce0151bef426a701618440e9424b5294eb9d9bc2cb9e116d04 7e5e6690-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=135358 Ekonomsko-poslovna fakulteta 0 0 0