20.500.12556/DKUM-85743-9788ac3f-2176-e911-34f3-a8f31b181f75 Računovodenje najemov s praktičnimi primeri Lease accounting with practical examples V diplomskem delu je obravnavana tema s področja računovodenja najemov, kar je urejeno v standardu SRS 1 ̶ Opredmetena osnovna sredstva in standardu MSRP 16 ̶ Najemi. MSRP 16 je stopil v veljavo šele nedavno, in sicer leta 2019. Pred tem je področje najemov urejal standard MRS 17. Nov standard je vpeljal nekaj pomembnih sprememb v računovodenju najemojemalcev, medtem ko je ureditev računovodenja pri najemodajalcih ostala v glavnem nespremenjena. Zaradi uskladitve s spremembami MSRP so se v tej zvezi spremenili tudi SRS. V nalogi na izbranih praktičnih primerih predstavljamo, kako je računovodenje najemov (po novem) urejeno v MSRP in SRS. Thesis is about lease accounting, which is regulated in standard SRS 1 - Tangible fixed assets and standard IFRS 16 - Leasses. IFRS 16 came into force recently, namely in 2019. Prior to that, the field of leases was governed by the standard IAS 17. The new standard introduced some important changes in the accounting of leassees, while the regulation on accounting for lessors remained largely unchanged. In order to comply with the changes IFRS, SRS had to change. On selected practical examples in thesis, we present how lease accounting (newly) is arranged in IFRS and SRS. Računovodstvo najemov MSRP 16 SRS 1 najemodajalec najemojemalec Lease accouning IFRS 16 SRS 1 lessor lesse true true false S. Štumpfl Slovenski jezik Angleški jezik Diplomsko delo/naloga 2023-09-08 16:16:12 2023-11-02 13:01:33 2023-11-08 14:00:11 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 170548483 VS_Stumpfl_Saska_2023.pdf VS_Stumpfl_Saska_2023.pdf 1 2E5A46186D5BD651AECAA9CDD30F7B4D d4aa209a35cab4ece67166b3007c31f13f8430db85a9ebebf90045fb5596cce7 47fdae1a-5dec-11ee-aa7c-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=173121 Ekonomsko-poslovna fakulteta 0 0 0