Vloga revizorja v postopkih materialnih statusnih preoblikovanj

diplomski projekt

Tina Tramšek (Author), Peter Podgorelec (Mentor)

Abstract

V delu diplomskega seminarja so teoretične opredelitve materialnih statusnih preoblikovanj in vplivov revizorja na njih. Cilj tega dela je natančno opredeliti materialna statusna preoblikovanja s pravnega in revizijskega vidika. Za začetek smo opredelili gospodarsko družbo in njeno vlogo v statusnih preoblikovanjih. Statusna preoblikovanja se delijo na formalna in materialna, na katera smo se posebej osredotočili. V delu najdemo vse tri oblike materialnih statusnih preoblikovanj, in sicer združitve, delitve in prenos premoženja. Združitve smo še posebej razdelili na pripojitve in spojitve in navedli razlike med njimi. Delitve delimo na razdelitve in oddelitve, ki pa se v nadaljevanju še razčlenijo. Za konec smo navedli še zadnjo obliko, ki je prenos premoženja. Pri vseh teh pa smo se še posebej posvetili reviziji in njeni vlogi na preoblikovanja. Tema, ki jo obravnavamo, velja za območje naše države, saj se opiramo na našo zakonodajo.

Keywords

gospodarske družbe;kapitalske družbe;statusno preoblikovanje;revizor;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[T. Tramšek]
UDC:	347.7:657.6
COBISS:	12580124
Views:	754
Downloads:	91
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Auditor's part in the procedure of material status transformation
Secondary abstract:	Thesis consists of theoretical definitions of material status changes and an auditor's influence on them. The goal of this thesis is to thoroughly define material status changes from legal and audit point of view. At the beginning, corporate entity and its role in status changes were defined. Status changes can be divided to formal and material, where we specifically focused on the latter. Our work includes all three forms of material status changes, therefore mergers, divisions, and property transfers. Mergers were further divided into aquisitions and fusions and the differences between the two were explained. Divisions are divided to distributions and detaches which can be subdivided even further. We finished our paper with explaining the last form – property transfers. With defining all of those forms, we especially focused on audit and its influence on the changes. The discussed topic applies for the area of our country since we based our thesis on our legislation.
Secondary keywords:	corporate;status changes;material status changes;auditor;capital company;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	II, 32 f.
ID:	9157137