delo diplomskega seminarja
Nina Saje (Author), Bojana Korošec (Mentor)

Abstract

Diplomski seminar predstavlja in opisuje projekt konvergiranja ameriških splošno sprejetih načel računovodskega poročanja (GAAP) in mednarodnih standardov računovodskega poročanja, ki poteka s sodelovanjem Sveta za mednarodne računovodske standarde (IASB) in ameriškega Sveta za standarde finančnega računovodstva (FASB). Na začetku diplomskega dela smo predstavili obe organizaciji, tj. Svet za mednarodne računovodske standarde in Ameriški Svet za standarde finančnega računovodstva ter predstavili dokumente, s katerimi sta se Sveta zavezala k razvoju enovitih računovodskih standardov. Nadalje smo predstavili projekte konvergiranja, ki so že dokončani, tiste, ki so še ve teku in projekte, katerih se Sveta nameravata lotiti v prihodnosti. Vsebinsko smo se zaradi kompleksnosti projekta samo površinsko lotili konvergiranja rešitev v zvezi s poslovnimi kombinacijami.

Keywords

računovodstvo;mednarodni standardi;Amerika;GAAP;poročanje;konvergenca;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [N. Saje]
UDC: 657:006.3/.8
COBISS: 10518812 Link will open in a new window
Views: 1829
Downloads: 145
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Other data

Secondary language: English
Secondary title: Convergence of IFRS and U.S. GAAP
Secondary abstract: This paper describes the project of convergence of American generally accepted accounting principles (GAAP) with International financial reporting standards (IFRS), which takes place with the participation of the International Accounting Standards Board (IASB) and the Financial accounting standards board (FASB). At the beginning we have presented the organizational structure of IASB and FASB organizations. We have also presented the documents, with which the Boards acknowledged their commitment to develop a high-quality uniform standards. Furthermore we have presented projects of convergence that are already completed, projects that are still running and finally projects, that will be finished in the future. Convergence of business combinations was presented as well, but not thoroughly to the project´s complexity.
Secondary keywords: Generally accepted accounting principles (GAAP);International financial reporting standards (IFRS);convergence;International accounting standards board (IASB);Financial accounting standards board (FASB);business combinations;high-quality standards;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 51 str.
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;standards;standardi;
ID: 8761860