Spremembe pri računovodenju najemov (msrp 16 v primerjavi z mrs 17)

Jovan, Tina

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Title:	Spremembe pri računovodenju najemov (msrp 16 v primerjavi z mrs 17)
Authors:	ID Jovan, Tina (Author) ID Horvat, Robert (Mentor) More about this mentor...
Files:	VS_Jovan_Tina_2019.pdf (944,83 KB) MD5: 7AF2241E3DCA031BD69714B303959840
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	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.
Keywords:	najem, najemnik, najemodajalec, najemna pogodba, MSRP 16, sedanja vrednost
Place of publishing:	Maribor
Publisher:	[T. Jovan]
Year of publishing:	2019
PID:	20.500.12556/DKUM-73954
UDC:	657.3
COBISS.SI-ID:	13395996
NUK URN:	URN:SI:UM:DK:DNU0PYCF
Publication date in DKUM:	18.09.2019
Views:	1790
Downloads:	291
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	07.07.2019

Secondary language

Language:	English
Title:	Changes in lease accounting (ifrs 16 versus ias 17)
Abstract:	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
Keywords:	lease, lessee, lessor, lease contract, IFRS 16, present value

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