Aleš Novak (Author)

Abstract

Mednarodni standardi računovodskega poročanja (MSRP) imajo v nasprotju z nacionalnimi računovodskimi standardi nadnacionalno naravo. V prispevku je najprej prikazan zgodovinski razvoj MSRP, nato pa so predstavljene z njimi povezane aktualne institucije, kot so Fundacija sveta zamednarodne računovodske standarde, Upravni odbor zamednarodne računovodske standarde in Odbor za pojasnjevanje MSRP. Posebej so prikazana razmerja med MSRP in računovodskimi direktivami EU, nato pa še cilji in uporaba uredbe o uporabi mednarodnih računovodskih standardov v EU. V zadnjem poglavju prispevka so poudarjene glavne značilnosti sistema zunanjega poročanja MSRP z vidika temeljnih predpostavk, kakovostnih značilnosti računovodskih izkazov in vsebine ter obsega računovodskih izkazov.

Keywords

MSRP;računovodske direktive EU;mednarodni računovodski standardi;računovodski izkazi;

Data

Language: Slovenian
Year of publishing:
Typology: 1.01 - Original Scientific Article
Organization: UM FOV - Faculty of Organizational Sciences
UDC: 657.3:006
COBISS: 5715987 Link will open in a new window
ISSN: 1854-4223
Parent publication: Management
Views: 955
Downloads: 146
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Other data

Secondary language: English
Secondary title: Main characteristics of the financial reporting
Secondary abstract: Contrary to the national financial reporting standards the International Financial Reporting Standards (IFRSS) have a unique international character. The paper starts with a description of the historical development of the IFRSS followed by a list of the most important institutions linked to IFRSS such as the International Accounting Committee Foundation (IASC Foundation), International Accounting Standards Board (IASB) and International Financial Reporting Interpretations Committee (IFRIC). Next is a presentation of the relations between IFRSS and EU accounting Directives followed by the goals and a possible application of the Regulation on the Application of International Accounting Standards in the EU. The last part of the paper focuses on the basic characteristics of the IFRSS from the point of underlying assumptions, qualitative characteristics, contents and the scope of financial statements.
Secondary keywords: IFRSS;EU accounting directives;international accounting standards;financial statements;
URN: URN:SI:UM:
Type (COBISS): Scientific work
Pages: str. 345-361
Volume: ǂLeto ǂ2
Issue: ǂšt. ǂ4
Chronology: 2007
Keywords (UDC): 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;science and knowledge;organization;computer science;information;documentation;librarianship;institutions;publications;znanost in znanje;organizacije;informacije;dokumentacija;bibliotekarstvo;institucije;publikacije;prolegomena;fundamentals of knowledge and culture;propaedeutics;prolegomena;splošne osnove znanosti in kulture;standardization of products;operations;weights;measures and time;standardizacija proizvodov;postopkov;uteži;mer in časa;
ID: 78216