Stanje podlag za razvidovanje neopredmetenih sredstev v slovenskih družbah

diplomski projekt

Amra Salaji (Author), Iztok Kolar (Mentor)

Abstract

Neopredmetena sredstva postajajo vedno pomembnejša, vendar pa se brez primernih računovodskih podlag pojavijo številne težave pri pripoznanju, merjenju in obvladovanju. V Sloveniji ni znano katere podlage podjetja uporabljajo za razvidovanje neopredmetenih sredstev, zato sem proučila in analizirala strokovne rešitve, priročnike in teorijo, ter v praktičnem delu analizirala prakso razvidovanja neopredmetenih sredstev v podjetju. Po analiziranju sem ugotovila, da se podjetja opirajo na Slovenske in Mednarodne računovodske standarde. Vsa podjetja, razen javnih zavodov, pa nimajo svojega Pravilnika o računovodenju, čeprav je ta obvezen. Podjetja oz. natančneje računovodje so priznali, da podjetja ne želijo prikazovati neopredmetena sredstva v bilanci stanja, temveč jih prikrivajo tako, da jih izkazujejo kot odhodke.

Keywords

računovodstvo;računovodski standardi;mednarodni standardi;računovodski izkazi;neopredmetena sredstva;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[A. Salaji]
UDC:	657.3
COBISS:	12114716
Views:	861
Downloads:	120
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂstate of the bases for the recording of intagible assets in Slovenian companies
Secondary abstract:	Intagible assets are becoming more and more important, however the valuation of intangible assets within the accounting framework raises several problems relating to their identification, measurement, and control. In Slovenia, it is not known which bases companies use for the recording of intangible assets , therefore, I examine and analyze technical solutions , manuals and theory , and in the practical part I analyzed the practice of recording of intangible assets in the companies. After analysis , I found out that the companies rely on Slovenian and International Accounting Standards . All companies, except public institutions, do not have their accounting rulebook, although it is mandatory. Companies or more precisely accountants confess that companies does not want to show the intangible assets in the balance sheet , but they disguise it by showing them as a expense.
Secondary keywords:	bases;Slovenian Accounting Standards;International Accounting Standards;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	II, 29 str.
ID:	8887710