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Title:RAČUNOVODSTVO NA FINSKEM
Authors:Škoberne, Sabina (Author)
Korošec, Bojana (Mentor) More about this mentor... New window
Files:.pdf UNI_Skoberne_Sabina_2010.pdf (260,17 KB)
 
Language:Slovenian
Work type:Final seminar paper (mb14)
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomskem seminarju smo predstavili razvoj finančnega računovodstva ter njegovih teoretičnih podlag na Finskem skozi različna obdobja. Predstavili smo tudi vplive mednarodnih računovodskih rešitev na zunanje računovodsko poročanje na Finskem. Ugotavljali smo tudi osnovne značilnosti stroškovnega in poslovodnega računovodstva te države. Prav tako nas je zanimalo, kako je urejeno revidiranje na Finskem. Izpostavili smo tudi nekaj razlik med razvojem in ureditvijo računovodstva in revizije na Finskem in v Sloveniji.
Keywords:Finska, finančno računovodstvo, Zakon o gospodarskih družbah, Zakon o računovodstvu, računovodenje, Mednarodni standardi računovodskega poročanja, predračunavanje, metoda ABC, revidiranje.
Year of publishing:2010
Publisher:[S. Škoberne]
Source:Maribor
UDC:657
URN:URN:SI:UM:DK:DNQZESTJ
COBISS_ID:10491932 Link is opened in a new window
Views:1218
Downloads:81
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ACCOUNTING IN FINLAND
Abstract:In our diploma paper we presented the development of financial accounting and its theoretical bases in Finland through different periods. We also presented influence of International Financial Reporting Standards on external financial reporting in Finland. We also determined the basic features of cost and management accounting of this country. As well we were interested in the arrangement of auditing in Finland. We have also emphasised few differences between the development and regulation of accounting and auditing in Finland and Slovenia.
Keywords:Finland, financial accounting, Companies Act, Accounting Act, International financial reporting standards, budgeting, activity-based costing, auditing.


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