Analysis of the International financial reporting standard 16 on the example of a selected company

Predmet i cilj ovog rada je objasniti smisao i važnost međunarodnih standarda financijskog izvještavanja, a posebno MSFI -16 – Najmovi, točnije njegovo priznavanje i mjerenje. Također, cilj je prikazati i analizirati financijske izvještaje društva SF1 Clips te kako navedeni standard utječe na računovodstveni i porezni tretman u poslovnim knjigama poduzeća SF1 Clips d.o.o. Ovaj rad je izrađen temeljem uporabe općih znanstvenih metoda kao što su indukcija, dedukcija te metoda deskripcije. Rezultati su pokazali da MSFI 16 daje bitno više informacija svim zainteresiranim subjektima o poslovanju poduzeća u odnosu na informacije koje su se dobivale iz Međunarodnog računovodstvenog standarda 17. Poduzeće SF1 Clips d.o.o. uspješno je implementiralo MSFI 16 na što ukazuje analiza financijskih izvještaja poduzeća.The subject and goal of this paper is to explain the meaning and importance of international financial reporting standards, especially IFRS -16 - Leases, more precisely its recognition and measurement. Also, the goal is to present and analyze the financial statements of the company SF1 Clips and how the specified standard affects the accounting and tax treatment in the business books of the company SF1 Clips d.o.o. This paper was created based on the use of general scientific methods such as induction, deduction and the method of description. The results showed that IFRS 16 provides significantly more information to all interested entities about the company's operations compared to the information that was obtained from the International Accounting Standard 17. The company SF1 Clips d.o.o. has successfully implemented IFRS 16, as indicated by the analysis of the company's financial statements