ACCOUNTING TREATMENT OF LONG TERM TANGIBLE ASSETS IN LEASE

Dugotrajna materijalna imovina je imovina koju poduzetnik posjeduje za korištenje u proizvodnji ili isporuci dobara, za iznajmljivanje drugima ili u administrativne svrhe, te se očekuje korištenje duže od jedne godine. Zbog velike važnosti dugotrajne materijalne imovine u poduzeću izrazito je važno utvrditi njihov računovodstveni tretman. Diplomski rad „Računovodstveni tretman dugotrajne materijalne imovine u najmu“ pojmovno određuje dugotrajnu materijalnu imovinu, njezina obilježja, vrste i regulatorni okvir dugotrajne materijalne imovine. Definirana su pravila priznavanja, početno vrednovanje i naknadno vrednovanje dugotrajne materijalne imovine, vrste amortizacija koja poduzeća mogu primjenjivati, te načini otuđenja dugotrajne materijalne imovine. Dugotrajna materijalna imovina zahtijeva velike količine novčanih sredstava za njihovu nabavu. Jedan od najčešćih načina financiranja imovine je leasing odnosno najam. Ugovorom o najmu davatelj najam daje u najam određenu vrstu imovine, a primatelj se obavezuje plaćati naknadu za cijelo vrijeme trajanja najma. U radu će biti pojmovno definiran najam i njegova obilježja. Kao oblik financiranja najam ima određene prednosti, ali i nedostatke na temelju koji poduzeća donose odluke žele li koristiti takav način nabave dugotrajne materijalne imovine. Najam se dijeli na dvije osnovne vrste: operativni (poslovni) i financijski najam. Ukoliko je najam definiran kao financijski, imovina i obveze su prikazane u bilanci najmoprimca, dok su u operativnom najmu imovina i obveze bile prikazane u bilanci najmodavca, dok najmoprimac knjiži iznose najamnine kao rashod tokom razdoblja trajanja najma. Takav način evidentiranja nije davao korisnicima financijskih izvještaja stvarno stanje, te se zbog toga uvodi novi računovodstveni standard MSFI 16. U radu će biti definiran novi računovodstveni standard i razlike koje su nastale u odnosu na MRS 17 u načinu priznavanja, mjerenja i prikazivanja najmova te njihov utjecaj na poslovanje poduzeća.Tangible fixed assets are assets that company owns for use in the manufacturing process or delivery of goods, rent to others or administrative purposes, and are expected to last more than a year. Due to the great importance of tangible fixed assets in a company, it is relevant to determine its accounting principles. The thesis "Accounting principles of tangible fixed assets for rent" conceptually defines tangible fixed assets, its characteristics, types and regulatory framework of fixed tangible assets. Defined are the rules for recognition, initial valuation and subsequent valuation of tangible fixed assets, the types of depreciation that companies can apply, and ways of disposal of tangible fixed assets. In order to be acquired, tangible fixed assets require large amounts of funds. One of the most common ways of financing a property is leasing or renting. The lease gives the leaseholder a certain type of property, and the recipient undertakes to pay a fee for the entire duration of the lease. The lease is a legally binding document where a lessee rents a property from a lessor. The lessee is also known as the "tenant" and must uphold specific obligations as defined in the lease agreement and by law. This thesis will conceptually define the lease and its features. As a form of financing, rent has certain advantages, but also disadvantages on the basis of which companies make a decision whether to use such a way of acquiring fixed assets. The two most common types of leases are: operating (business) and financing lease. In financing leases, the assets and liabilities are recorded in the lessee's balance sheet, while in operating leases assets and liabilities are shown in the lessor's balance sheet, while the lessee records the lease payments as an expense during the lease term. Such accounting method did not give financial statement users a real overview and because of that new IFRS 16 accounting standards have been introduced. This thesis will define a new accounting standard and the differences that have arisen compared to MRS 17 in the manner in which leases are recognized, measured and presented, and their impact on the company's operations