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Title:VLOGA IN POMEN REVIZIJE PRI DOKAPITALIZACIJI S STVARNIMI VLOŽKI
Authors:Vodenik, Estera (Author)
Bratina, Borut (Mentor) More about this mentor... New window
Files:.pdf UNI_Vodenik_Estera_2011.pdf (476,35 KB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract:Za uspešen začetek, rast in razvoj podjetja ima podjetnik na voljo več virov financiranja, ki jih mora zagotoviti v zadostni količini za uspešno delovanje podjetja. Eden izmed virov financiranja, je tudi dokapitalizacija podjetja tako z denarnimi vložki, ki so primarni vir financiranja, kot tudi s stvarnimi vložki. Stvarnih vložkov se podjetja poslužujejo ob ustanovitvi delniške družbe ali družbe z omejeno odgovornostjo in tudi kasneje, ko podjetje že uspešno posluje na trgu. Pod pojmom stvarnih vložkov razumemo premoženjske predmete in pravice intelektualne lastnine, katerih vrednost je mogoče pravilno ovrednotiti, saj le tako pripomorejo k boljši finančni stabilnosti podjetja. Pomembno vlogo pri tem pa imajo revizorji, ki imajo nalogo, da pravilno ocenijo vrednost stvarnih vložkov. To lahko še posebej vidimo iz primera v diplomski nalogi, ki nam opisuje vrednost osnovnega kapitala, oblikovanega s stvarnimi vložki. Če bi revizor ugotovil podcenjenost stvarnih vložkov, do prenosa premoženja verjetno, po mojem mnenju, ne bi prišlo.
Keywords:delniška družba, družba z omejeno odgovornostjo, dokapitalizacija, dokapitalizacija z denarnimi vložki, dokapitalizacija s stvarni vložki, revizija, kapitalske družbe v Nemčiji in Avstriji
Year of publishing:2011
Publisher:[E. Vodenik]
Source:Zreče
UDC:657.6
COBISS_ID:10933788 Link is opened in a new window
NUK URN:URN:SI:UM:DK:O21R7HVU
Views:4212
Downloads:411
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:THE ROLE AND IMPORTANCE OF AUDIT IN THE RECAPITALIZATION OF IN-KIND CONTRIBUTIONS
Abstract:For a successful start, the growth and development of the business entrepreneur has several sources available for of financing provided in sufficient quantity for the successful operation of businesses. The recapitalization is one of the sources of funding of both the cash, which is the primary source of funding, as well as in-kind contributions. Kind contributions, companies relying upon the establishment of joint stock companies or limited liability companies, and later when the company already operates successfully in the market. The term is understood in-kind contributions of property objects and intellectual property rights, whose value can be properly evaluated, so that we contribute to improve the financial stability of the company. An important role for the auditors has given the task to correct the assess the value of in-kind contributions. This can be especially seen from the examples in the thesis, which describes the value of our share capital, created by in-kind contributions. If the auditor has identified undervalued assets in kind to transfer property, in my opinion, probably would not have occurred.
Keywords:stock company, Limited Liability Company, recapitalization, the cash capital increase, increase in capital in-kind contributions, audit, capital companies in Germany and Austria


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