diplomski projekt
Marko Kosič (Author), Peter Podgorelec (Mentor)

Abstract

V diplomskem projektu bom predstavil vpliv sprejetja novele ZGD-1I na revidiranje letnega poročila. V delu diplomskega projekta najprej opišem kakšen je sploh namen in vloga letnega poročila ter opredelim kako mora biti letno poročilo sestavljeno. Nato predstavim kako poteka revidiranje letnega poročila kakšen vpliv ima ZGD-1 na revidiranje letnega poročila in revizorjevo poročilo. Novosti, ki jih prinaša novela ZGD-1I so usklajene z Direktivo 2013/34/EU in Direktivo 2014/56/EU, hkrati pa novela urejuje izvajanje Uredbe 1126/2008/ES. Direktiva 2013/34/EU ureja letna poročila in računovodske izkaze gospodarskih družb in konsolidirane računovodske izkaze in poročila nekaterih vrst podjetij. Direktiva 2014/56/EU prinaša novosti glede vsebine revizorjevega poročila in uvaja dodatne zahteve z revizijsko komisijo. Uredba 1126/2008/ES posega v uporabo mednarodnih računovodskih standardov. Zraven sprememb v ZGD-1 pa je na revidiranje pomembno vplivala tudi revizijska reforma, ki vključuje zraven Direktive 2014/56/EU tudi Uredbo 537/2014 s katero želijo Evropska komisija izboljšati izvajanje revizijskih storitev v Evropski uniji.

Keywords

revidiranje;revizija;letna poročila;gospodarske družbe;zakonodaja;direktive;novele;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [M. Kosič]
UDC: 657.6:347.7
COBISS: 12750364 Link will open in a new window
Views: 1519
Downloads: 94
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Other data

Secondary language: English
Secondary title: Changes in annual report audit rules under the companies Act-1I amendment
Secondary abstract: I am going to introduce the impact of implementation of Companies Act-1I Amendment on the audit of annual report. In the first part of diploma project I write about the purpose and the role of annual report and define the structure of annual report. Then introduce the auditing process. Hereinafter I describe the effect of implementation of Companies Act-1I Amendment on the annual report audit and on the auditor’s report. The novelties of Companies Act-1I Amendment are in line with Directive 2013/34/EU, Directive 2014/56/EU. The amendment also regulates the implementation of Regulation 1126/2208/EC. Directive 2013/34/EU regulates the annual reports, financial statements, and consolidated financial statements and the reports of certain types of companies. Directive 2014/56/EU brings novelties regarding the content of the auditor’s report and introduces additional requirements for audit comitee. Regulation 1126/2008/EC interfere to the application of international financial reporting standards. At the end I also describe the impact of the Regulation 537/2014/EC and Directive 2014/56/EU, which goal is to improve the auditing services in European Union.
Secondary keywords: Companies Act-1I Amendment;annual report;auditing;accounting directive;auditing directive;
URN: URN:SI:UM:
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 40 str.
ID: 9166896