Primerjava oblike in vsebine temeljnih računovodskih izkazov po Slovenskih računovodskih standardih in Mednarodnih standardih računovodskega poročanja

diplomsko delo

Nina Novak (Author), Robert Horvat (Mentor)

Abstract

V diplomski nalogi sem podrobneje analizirala obliko in vsebino računovodskih izkazov po Slovenskih računovodskih standardih in po Mednarodnih standardih računovodskega poročanja. Opredelila sem tudi obliko in vsebino računovodskih izkazov, ki jih določata Uredba 2013/34/EU in Zakon o gospodarskih družbah ter kakšna mora biti oblika računovodskih izkazov v letnih in zaključnih poročilih, ki se oddajo Agenciji Republike Slovenije za javnopravne evidence in storitve. Pri praktičnem delu diplomske naloge sem izbrala 50 slovenskih podjetij, ki za sestavljanje svojih računovodskih izkazov uporabljajo Slovenske računovodske standarde, in 25 slovenskih podjetij, ki za sestavljanje računovodskih izkazov uporabljajo Mednarodne standarde računovodskega poročanja. Pri analizi izkazov teh podjetij sem ugotavljala, kakšne so razlike in podobnosti pri posameznih izkazih. Analizirala sem razlike pri poimenovanju izkazov in posameznih postavk, katero različico izkaza poslovnega izida in denarnih tokov uporabljajo podjetja ter vrstni red postavk v izkazih in njihovo označevanje. Primerjavo sem delala tako med podjetji, ki uporabljajo enake standarde, kot tudi med podjetji, ki uporabljajo različne računovodske standarde. Predpostavljala sem, da podjetja, ki uporabljajo Mednarodne računovodske standarde poročanja, kjer oblika računovodskih izkazov ni točno določena, ravnajo v veliki meri po Slovenskih računovodskih standardih. Vzrok za to je potrebna oddaja računovodskih izkazov Agenciji Republike Slovenije za javnopravne evidence in storitve, kjer je določena shema za sestavo teh izkazov. Podjetja, ki uporabljajo MSRP, se približajo obliki in vsebini določeni v SRS, da jim ni potrebno spreminjati celotnih izkazov zaradi predložitve poročil na AJPES. Uresničila se je tudi predpostavka, da so vsi izkazi podjetij v vzorcu pripravljeni v skladu z ustreznimi računovodskimi standardi.

Keywords

računovodski izkazi;računovodsko poročanje;bilance stanja;poslovni izidi;računovodski standardi;mednarodni standardi;

Data

Language:	Slovenian
Year of publishing:	2023
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	N. Novak
UDC:	657.3:006.44
COBISS:	159230211
Views:	15
Downloads:	4
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Comparison of the content and form of financial statements under Slovenian Accounting Standards and International Financial Reporting Standards
Secondary abstract:	In my thesis, I analysed the format and content of financial statements under Slovenian Accounting Standards and International Financial Reporting Standards. I also defined the form and content of the financial statements required by Regulation 2013/34/EU, ZGD-1 and the format of the financial statements in the annual and final reports which have to be submitted to the Agency of the Republic of Slovenia for Public Law Records and Services. For the practical part of the thesis, I selected 50 Slovenian companies that use the Slovenian Accounting Standards for their financial statements and 25 Slovenian companies that use the International Financial Reporting Standards for their financial statements. In analysing the accounts of these companies, I looked for differences and similarities in the individual accounts. I analysed the differences in the naming of the statements and individual items, which version of the income statement and cash flow statement is used by companies, and the order of the items in the statements and also their labelling. I made comparisons between companies using the same standards, and between companies using different accounting standards. I assumed that companies using International Financial Reporting Standards, where the format of the financial statements is not specified, would largely follow Slovenian Accounting Standards. This is due to the required submission of financial statements to the Slovenian Agency for Public Administration Records and Services, which sets out a scheme for the compilation of these statements. Companies applying IFRSs move closer to the format and content set out in the SFRs, so that they do not need to amend their entire accounts to submit reports to AJPES. It was also assumed that all the accounts of the companies in the sample were prepared in accordance with the relevant accounting standards.
Secondary keywords:	Slovenian Accounting Standards;International Financial Reporting Standards;Basic Financial Statements;Balance Sheet;Income statement;Cash flow statement.;
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	IV, 54 str., 29 str. pril.
ID:	18939626