{"id":13909,"date":"2018-11-21T14:06:33","date_gmt":"2018-11-21T14:06:33","guid":{"rendered":"http:\/\/www.racunovodstvo-kosljar.com\/?p=13909"},"modified":"2018-11-21T14:09:04","modified_gmt":"2018-11-21T14:09:04","slug":"najemi-po-novem","status":"publish","type":"post","link":"https:\/\/www.racunovodstvo-kosljar.com\/en\/najemi-po-novem\/","title":{"rendered":"Najemi po novem"},"content":{"rendered":"<p>Do sedaj so najemniki najeme razvr\u0161\u010dali med poslovne in finan\u010dne. Medtem, ko sprememb pri finan\u010dnih najemov ni, pa prihaja do sprememb pri poslovnih najemih z 1.1.2019.<\/p>\n<p>Poslovni najem se je do sedaj izkazoval le kot stro\u0161ek, po novem pa bodo najemniki\u00a0najeme izkazovali med svojimi sredstvi, hkrati pa bodo izkazali obveznost za dolg. Tako se bo poslovni najem obravnaval podobno kot do sedaj finan\u010dni najem.<\/p>\n<p>Najemnine se bodo morale diskontirati po obrestni meri, sprejeti pri najemu, \u010de bo to obrestno mero najemnik\u00a0takoj ugotovil, \u010de ne, bo uporabil predpostavljeno obrestno mero za izposojanje. .<\/p>\n<p>Omenjena novost bo veljala le za dolgoro\u010dne najeme ( to so najemi za ve\u010d kot 1 leto ) in za sredstva vi\u0161jih vrednosti ( od 10.000 eur pri \u010demer pa se bo upo\u0161tevala vrednost sredstva, ko je bilo \u0161e novo ). Prav tako bo obvezna samo za dru\u017ebe, ki se uvr\u0161\u010dajo med srednje in velike dru\u017ebe in druge dru\u017ebe.<\/p>\n<p>Ker pa je potrebno sredstvo amortizirati v dobi najema, \u010dakamo \u0161e spremembe glede dav\u010dno priznane amortizacijske stopnje.<\/p>","protected":false},"excerpt":{"rendered":"<p>Do sedaj so najemniki najeme razvr\u0161\u010dali med poslovne in finan\u010dne. Medtem, ko sprememb pri finan\u010dnih najemov ni, pa prihaja do sprememb pri poslovnih najemih z 1.1.2019. Poslovni najem se je do sedaj izkazoval le kot stro\u0161ek, po novem pa bodo najemniki\u00a0najeme izkazovali med svojimi sredstvi,  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":13910,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[37],"tags":[],"class_list":["post-13909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Najemi po novem - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta name=\"description\" content=\"Do sedaj so najemniki najeme razvr\u0161\u010dali med poslovne in finan\u010dne. 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