Andreja Lutar-Skerbinjek (Author)

Abstract

V Sloveniji je bila z Zakonom o socialnem podjetništvu uvedena nova oblika podjetja, to je socialno podjetje. Ker ni nujno, da se podjetje ukvarja samo z dejavnostjo socialnega podjetništva, ampak zakon dovoljuje, da se lahko ukvarja tudi z drugo dejavnostjo, je treba spremljati stroške, prihodke in odhodke posebej za dejavnost socialnega podjetništva in posebej za drugo dejavnost. Prav tako obstajajo posebnosti, povezane s sredstvi in obveznostmi do virov sredstev, in posebne oblike računovodskih izkazov. K računovodskim izkazom morajo socialna podjetja priložiti tudi ustrezna razkritja in pojasnila. V prispevku so predstavljene posebnosti računovodenja v socialnem podjetju, ki so podrobno opredeljene v Zakonu o socialnem podjetništvu in v Slovenskem računovodskem standardu 40 - Računovodske rešitve v socialnih podjetjih.

Keywords

podjetje;socialno podjetništvo;računovodstvo;sredstva;obveznosti;stroški;odhodek;prihodek;računovodski izkazi;

Data

Language: Slovenian
Year of publishing:
Typology: 1.04 - Professional Article
Organization: UM EPF - Faculty of Economics and Business
UDC: 657.1:330.342.146
COBISS: 11472412 Link will open in a new window
ISSN: 0547-3101
Parent publication: Naše gospodarstvo
Views: 777
Downloads: 40
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Other data

Secondary language: English
Secondary title: Special characteristics of accounting in Slovenian social enterprises
Secondary abstract: Social enterprise is new type of enterprise established under the Social Entrepreneurship Act. According to this act, it is not necessary for an enterprise to perform only social activities; it can perform other activities as well. Thus, it is necessary to record costs, revenues, and expenses separately for social entrepreneurship activities and other activities. Special characteristics are connected with assets, liabilities and special forms of financial statements. In addition to the financial statements, appropriate notes to the financial statements should be included. This paper presents special characteristics of accounting in social enterprises, as defined in the Social Entrepreneurship Act and Slovene Accounting Standard 40-Accounting solutions in social businesses.
URN: URN:NBN:SI
Type (COBISS): Not categorized
Pages: str. 76-87
Volume: ǂLetn. ǂ59
Issue: ǂšt. ǂ3/4
Chronology: 2013
DOI: 10.7549/ourecon.2013.3-4.08
ID: 9094529