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undergraduate thesis
Računodstveni obuhvat leasinga
2020. urn:nbn:hr:137:894259
Mršulja, Katarina
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Mršulja, K. (2020). Računodstveni obuhvat leasinga (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:894259

Mršulja, Katarina. "Računodstveni obuhvat leasinga." Undergraduate thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:894259

Mršulja, Katarina. "Računodstveni obuhvat leasinga." Undergraduate thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:894259

Mršulja, K. (2020). 'Računodstveni obuhvat leasinga', Undergraduate thesis, University of Pula, accessed 12 April 2024, https://urn.nsk.hr/urn:nbn:hr:137:894259

Mršulja K. Računodstveni obuhvat leasinga [Undergraduate thesis]. Pula: University of Pula; 2020 [cited 2024 April 12] Available at: https://urn.nsk.hr/urn:nbn:hr:137:894259

K. Mršulja, "Računodstveni obuhvat leasinga", Undergraduate thesis, University of Pula, Pula, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:137:894259

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Metadata
TitleRačunodstveni obuhvat leasinga
Title (english)Accounting of Leasing
AuthorKatarina Mršulja
MentorKsenija Černe (mentor)
Committee memberRobert Zenzerović (predsjednik povjerenstva)
Committee memberKsenija Černe (član povjerenstva)
Committee memberTicijan Peruško (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2020-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Glavni cilj ovoga završnog rada je detaljnije objasniti sve vezano za leasing, njegove prednosti i nedostatke te prikazati tu vrstu zaduživanja na stvarnom primjeru. U radu je analiziran pojam leasinga, njegova povijest i kriteriji podjele. Nabrojani su najčešći kriteriji podjele dok su financijski i operativni leasing kao najpopularniji detaljno objašnjeni. Pojašnjene su pravne značajke Ugovora o leasingu, njegov sadržaj i uspoređen je s najsličnijim ugovorima. Za kraj teoretskog dijela analiziran je računovodstveni obuhvat gdje je obuhvaćena računovodstvena politka i Međunarodni računovodstveni standardi. Kao primjer iz prakse prikazana je nabava automobila u jednom poduzeću s pratećom dokumentacijom.
Abstract (english)
The main goal of this final paper is to explain in more detail everything related to leasing, its advantages and disadvantages, and to present this type of borrowing on a real example. The paper analyzes the concept of leasing, its history and division criteria. The most common division criteria are listed, while financial and operating leases are explained in detail as the most popular. The legal features of the Leasing Agreement are clarified, its content is compared with the most similar agreements. For the end of the theoretical part, the accounting coverage is analyzed, which includes accounting policy and International Accounting Standards. As an example from practice, the purchase of a car in one company with the accompanying documentation is shown.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:894259
Study programmeTitle: Business Economics; Finance, Economics, Financial Management, Management and Entrepreneurship, Marketing Management, Business Informatics, Tourism; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics, Financial Management, Informatics Management
Course: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-12-15 11:23:24