The accounting and tax treatment of lease

Najam postaje sve značajniji instrument financiranja, a najzastupljeniji je kod osobnih automobila, brodova i poslovnih prostora, stoga će se u ovom radu analizirati računovodstveni i porezni tretman najma s aspekta najmoprimca i najmodavca. Najmodavac sklapa ugovor o najmu s najmoprimcem te prenosi pravo uporabe određene imovine u određenom razdoblju za određenu naknadu. Stoga je primatelj najma obavezan platiti naknadu kroz cijelo vrijeme trajanja ugovora. Ovisno o ugovornim odredbama, najam može imati obilježje običnog najma (operativni najam) ili pak kupoprodaje (financijski najam). Kod operativnog najma rizici i koristi, koje proizlaze iz objekta ugovora o najmu, ostaju na davatelju najma, dok se kod financijskog najma prenose na korisnika najma, budući da on postaje vlasnik imovine u najmu. Od siječnja 2019. MRS 17 Najmovi zamjenjuje novi standard MSFI 16 Najmovi koji donosi značajne promjene kod evidentiranja najma od strane najmoprimca. Najmoprimac evidentira sve najmove prema jedinstvenom modelu računovodstvenog praćenja. Operativni najmovi koji su se prema MRS-u 17 prikazivali izvanbilačno, sada se evidentiraju kao i financijski najmovi. Prema tome modelu korisnici najmova po svim ugovorima o najmu, osim kod najmova koji su ugovoreni za razdoblje do 12 mjeseci ili kod najmova za imovinu male vrijednosti, trebaju u svojim poslovnim knjigama priznavati imovinu koja je u najmu te obvezu prema najmodavcu s osnove najma. Kod najmodavaca se zadržava postojeći model iz MRS-a 17. Novi standard omogućuje kvalitetnije informacije i istinit prikaz stanja društva. Ciljevi diplomskog rada su definirati najam, prikazati osnovne karakteristike i razlike koje su nastale uvođenjem novog standarda, prikazati načela priznavanja, mjerenja, prikazivanja i objavljivanja s aspekta najmoprimca i najmodavca te također prikazati porezni aspekt najma.Lease increasingly becomes an important instrument of financing and is most common in personal cars, ships and business space. So, this paper will analyze the accounting and tax treatment of leases from the aspect of the lessee and the lessor. The lessor shall conclude a rental contract with the lessee and transfer the right of certain assets over a specified period to a certain fee. Therefore, the recipient of the rental is obliged to pay the fee throughout the entire duration of the contract. Depending on the contractual terms, lease may have the features of the most common rent (operational lease) or purchase agreement (financial lease). Operating lease has the characteristics of a business lease because it is the use of the leased asset without the intention of acquiring ownership with the option to replace it by a new asset upon expiration of the agreement. Financial lease is intended for those who want to acquire ownership of the leased asset upon expiry of the lease. Since January 2019. IAS 17 Loans was replaced by the new standard IFRS 16 Leases that made significant changes in the rental record by the lessee. The lessee records all leases according to a unique accounting model. Operational leases that are presented by the IAS 17 off-balance sheet, are now reflected as well as financial leases. Accordingly by the IFRS, lessee has to present all leases in their business books as assets and liability, except for the short-term lease and leases of low-value assets. The existing model from the IAS 17 is largely retained in the form of recording leases from lessors aspect. The new standard provides better information and real view of the company balance sheet and profit and loss account. The goals of the paper are to defines the lease, show the basic characteristics and differences arising from introducing a new standard, present the principles of recognition, measurement, presentation and publication from the aspect of the lessee and the lessor and also present the tax treatment of the lease