Vpliv finančne krize na razkritja v letnih poročilih javnih slovenskih družb

diplomsko delo

Benjamin Balažic (Author), Iztok Kolar (Mentor)

Abstract

Finančna kriza pomembno vpliva na poslovanje družb, zato smo v naši diplomski nalogi želeli ugotoviti, ali so se zaradi tega spremenila letna poročila družb. V teoretičnem delu smo najprej predstavili namen in sestavo letnih poročil. Predstavili smo razkritja ter jih razdelili na dve skupini, na obvezna razkritja in prostovoljna razkritja. Pri obveznih razkritjih smo predstavili zakon in standarde, po katerih morajo družbe poročati. Pri prostovoljnih razkritjih pa smo predstavili pomembnejše skupine prostovoljnih razkritij. V praktičnem delu smo najprej naključno izbrali letna poročila posameznih javnih družb. Primerjali smo letna poročila pred krizo in v krizi ter skušali ugotoviti, ali je pri poročanju v letnih poročilih prišlo do sprememb. Osredotočili smo se predvsem na prostovoljna razkritja in ugotavljali, kako so se le-ta v času finančne krize spremenila. Pri obveznih razkritjih smo predstavili spremembe v zakonih in standardih, ki so se v času krize spremenili.

Keywords

finančna kriza;letna poročila;poslovna poročila;razkritje;poslovanje;javne službe;

Data

Language:	Slovenian
Year of publishing:	2011
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[B. Balažic]
UDC:	657.375
COBISS:	10640156
Views:	1973
Downloads:	288
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂimpact of financial crisis on disclosures in annual reports of Slovenian public companies
Secondary abstract:	The financial crisis has a significant impact on the operations of companies, so our purpose was found out, whether the financial crisis had impact on the annual reports of companies. In the theoretical part, we first presented the purpose and composition of annual reports. We have presented a disclosure and we classified them into two groups, the mandatory disclosure and voluntary disclosure. By mandatory disclosure we introduced laws and standards by which companies must report. By voluntary disclosures, we presented the major groups of voluntary disclosures. In practical work, we first randomly selected annual reports of individual public companies. We compared the annual report before the crisis and in crisis and we tried to determine, whether the reporting in annual reports has changed. We focused primarily on voluntary disclosure and we determined how they changed during financial crisis. For mandatory disclosure, we presented changes in the laws and standards that are happend at the time of crisis.
Secondary keywords:	financial crisis;the annual report;disclosures;mandatory disclosures;voluntary disclosures.;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	66 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;
ID:	998864