Accounting and tax aspects of lease in Republic of Croatia

Financiranje poslovanja leasingom posljednjih je godina postalo značajna alternativa financiranju putem bankarskih kredita. Stoga su u radu analizirane promjene nastale uvođenjem Međunarodnog standarda financijskog izvještavanja 16 – Najmovi, te je prikazano računovodstveno i porezno praćenje poslovnog i financijskog leasinga kod najmodavca i kod najmoprimca. U računovodstveno i porezno praćenje, predstavljene su i teorijske osnove leasinga poput povijesnog razvoja, pojmovnog određenja leasinga, podjele leasing poslova, strukture bilance leasing društva te prava i obveza subjekata koje proizlaze iz sklapanja leasing poslova.Leasing financing has become a significant alternative to financing through bank loans in recent years. Therefore, the scope of this work is the changes caused by the introduction of International Financial Reporting Standard 16 – Leases. In work it is presented accounting and tax monitoring of business and financial leasing with the lessor and the lessee. In addition to accounting and tax monitoring, the theoretical foundations of leasing are also presented, such as historical development, conceptual definition of leasing, division of leasing operations, balance sheet structure of the leasing company and the rights and obligations of entities arising from concluding leasing transaction