20.500.12556/DKUM-76577 Spremembe pripoznavanja najemnin za podjetja Changes in the recognition of rents for businesses Najem je pogodbeno razmerje, v katerem v zameno za plačilo ali več plačil najemodajalec prenese na najemnika pravic do uporabe sredstva za dogovorjeni čas (e-Računovodstvo, 2009a). Do spremembe Slovenskega računovodskega standarda je prišlo, ker so podjetja večina svojih najemov evidentirala kot poslovne najeme. To je pomenilo, da so bili najemi vodeni izvenbilačno, kar je vplivalo na računovodske izkaze in finančni položaj ter na uspešnost podjetja. Po spremembi standarda morajo podjetja za sredstva v najemu pripoznati pravico do uporabe in obveznost iz najema. To velja samo za srednja in velika podjetja. Prav tako so iz zakona izvzeti kratkoročni najemi in najemi majhnih vrednosti. Ta sprememba standarda je vplivala tako na knjiženje najemov kot na računovodske izkaze in kazalnike, kot so EBIT, ROA, ROE in druge. V diplomskem projektu je najprej govora o nepremičninah, premičninah, kaj so najem in najemnine, vrstah najemov in kaj mora pogodbo sestavljati. Potem je predstavljeno evidentiranje najema in spremembe pri knjiženju pri najemodajalcu in pri najemniku. Tukaj smo se osredotočili posebej na najemodajalca in posebej na najemnika. Vsekakor je potrebno govoriti tudi o izračunu najemnine, torej katere podatke potrebujemo za pravilen izračun. Obravnavan je tudi vpliv sprememb na računovodske izkaze pri najemodajalcu in najemniku. Vsekakor je sprememba vplivala na kazalnike, ki nam povedo, kako uspešno je podjetje. Omembe vredne so tudi davčne spremembe, vezane na spremembo pripoznanja najemnin. V prvem primeru je prikazano evidentiranje in knjiženje najema. V drugem primeru pa gre za spremembo najemne pogodbe. A lease is a contractual relationship in which the lessor transfers to the lessee the rights to use the asset for an agreed period of time in exchange for a payment or several payments. The change in the Slovenian Accounting Standard occurred because companies recorded most of their leases as operating leases. This meant that leases were managed off-balance sheet, which affected the financial statements and the financial position and performance of the company. Following the amendment of the standard, companies are required to recognize the right to use and the lease liability for the leased assets. However, this only applies to medium and large companies. Also, short term leases and small leases are exempt from the law. Therefore, this change in the standard will affect both the posting of leases and the financial statements and indicators such as EBIT, ROA, ROE and others. This diploma project fist addresses the concepts of real estate, movables, rent, lease, types of leases, and the elements of a lease contract. Second, lease bookkeeping and the changes in lease are presented for the lessor and for the lessee separately. In addition, the calculation of the rent and the required data for its correct calculation are examined. The impact of changes in the lessor’s and the lessee’s financial statements is discussed, too. It is a fact that the change in the relevant accounting standard will have an impact on company performance indicators. Tax changes related to the change in the recognition of rents are also worth mentioning. In the first case, the recording and posting of the lease is presented, whereas in the second case, the change in the lease agreements is discussed. spremembe najemov finančni najem knjiženje najemov evidentiranje najemov changes in leases financial lease lease posting lease bookkeeping true true false [K. Muhič] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2020-06-10 22:19:47 2020-11-23 09:08:16 2022-08-09 13:43:48 2020-11-24 03:17:03 2020 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 38750467 URN:SI:UM:DK:XPRK1KOP UN_Muhic_Klara_2020.pdf UN_Muhic_Klara_2020.pdf 1 962FAC72C45C437ED4E466A794856616 f8b1e8419948c7dc87cccef6a24a56e43e339881947abb7a52d75512c36cecc8 c07a4210-7c11-11eb-bb7a-00155d0001ca 20.500.12556/dkum/b50e0d15-7662-47b2-8eb9-0b982855c9e3 https://dk.um.si/Dokument.php?lang=slv&id=144798 Ekonomsko-poslovna fakulteta 0 0 0