diplomsko delo
Minka Verk (Author), Bojana Korošec (Mentor)

Abstract

Računovodstvo je v različnih državah sveta zaradi različnih zgodovinskih, ekonomskih in družbenih sistemov za vsako posamezno državo specifičen. Večina držav uporablja nacionalne zakone in standarde in tako se posledično računovodski izkazi gospodarskih subjektov, v našem primeru investicijskih skladov, med državami razlikujejo in niso povsem primerljivi. V diplomski nalogi je predstavljeno računovodstvo, zakonodaja, predvsem pa zunanje računovodsko poročanje investicijskih skladov v Sloveniji, v Indiji, Kanadi, ZDA ter v povezavi z MSRP. Globalno poslovanje investicijskih skladov izraža potrebo po enotnih, nadnacionalnih računovodskih standardih, ki bi zagotovili primerljivost računovodskih poročil po svetu. Nekateri strokovnjaki pravijo, da bi lahko MSRP uporabili za nadnacionalne računovodske standarde za investicijske sklade. Uporaba MSRP je zaenkrat obvezna le v nekaterih državah za investicijske sklade.

Keywords

investicije;investicijski skladi;računovodski izkazi;poročanje;finančno računovodstvo;globalizacija;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [M. Verk]
UDC: 336.76:657
COBISS: 10367516 Link will open in a new window
Views: 1551
Downloads: 159
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Other data

Secondary language: English
Secondary title: Accounting in investment funds
Secondary abstract: Accounting is specific for each country in the world, due to different historical, economic and social systems. Financial statements of business entities, in our case of investment funds, differ between countries and are not entirely comparable, since most countries use different national laws and standards. The diploma paper presents accounting, legislation and the stress is on the external financial reporting of the investment funds in Slovenia, India, Canada, USA and in accordance with IFRS. The investment funds' global business reflects the need for uniform and transnational accounting standards that would ensure the comparability of financial reporting worldwide. Some experts claim, IFRS could be used for transnational accounting standards for investment funds. The application of IFRS is for now mandatory for investment funds in some countries only.
Secondary keywords: Investment fund;accounting;financial reporting;globalization;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 64 str.
Keywords (UDC): social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;money;monetary system;banking;stock exchanges;denar;monetarni sistem;bančništvo;borzništvo;applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;communication and transport industries;accountancy;business management;public relations;komunikacije in transport;knjigovodstvo;poslovni menedžment;stiki z javnostjo;accountancy;računovodstvo;
ID: 1002378