Specifics on accounting treatment of leases in leasing companies

Financiranje leasingom je posljednjih godina postalo najznačajnija alternativa financiranju kreditima banaka. Cilj rada je prikazivanje računovodstvenog i poreznog tretmana financijskog i operativnog leasinga u financijskim izvještajima leasing društava. Leasing društva u Republici Hrvatskoj su Zakonom o računovodstvu kategorizirana u velike poduzetnike. Stoga su obveznici primjene Međunarodnih računovodstvenih standarda (MSFI/MRS) od kojih je za njih najvažniji Međunarodni računovodstveni standard 17 – Najmovi. Međutim, Odbor za međunarodne računovodstvene standarde (IASB) intenzivno radi na uvođenju novog modela računovodstvenog tretmana financijskog i operativnog leasinga. Stoga, posljednje poglavlje ovog rada prikazuje najavljene promjene u računovodstvenom tretmanu leasinga. Također, u radu su predstavljene i teoretske osnove leasinga, prava i obveze subjekata u leasing poslu, zakonska regulativa, prednosti i nedostaci pojedine vrste leasinga te su prikazani osnovni pokazatelji tržišta leasinga u Republici Hrvatskoj.Leasing as source of financing for companies has nowadays become the most significant alternative to bank loans financing. The scope of this work is accounting and tax treatment of capital and operating lease in financial statements of leasing companies. Leasing companies in Croatia are by Accounting Law categorized in the group od large companies. Therefore, they have to use International Financial Reporting Standards (IFRS/IAS), of which for leasing IFRS 17 – Leases is most important. However, International Accounting Standards Bord (IASB) is hardly working on implementation of new model for capital and operating leases accounting treatment. Thus, the last chapter of this work deals with announced changes. Also, theoretical basis of leases, rights and responsibilities of leasing parties, legislation arrangement, advantages and disadvantages of each leasing type and indicators of leasing market in Croatia are presented in this work