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Title:POSEBNOSTI LETNIH POROČIL BORZNO POSREDNIŠKIH DRUŽB
Authors:Črešnar, Kristina (Author)
Korošec, Bojana (Mentor) More about this mentor... New window
Files:.pdf VS_Cresnar_Kristina_2012.pdf (1,89 MB)
 
Language:Slovenian
Work type:Final seminar paper (mb14)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Borzno posredniška družba v Sloveniji (v nadaljevanju BPD) je gospodarska družba, ki je zaradi narave svojega dela izpostavljena velikim tveganjem. Deluje pod nadzorom Agencije za trg vrednostnih papirjev, ki stalno bdi nad njenim poslovanjem. Zaradi svoje specifičnosti mora v svojem letnem poročilu prikazati posamezne informacije povezane z njenimi investicijskimi storitvami. S tem bralcu letnega poročila omogoči, da se seznani z določenimi informacijami in tako lažje uravnava svoja tveganja in sprejema odločitve, povezane z družbo. Diplomski seminar je razdeljen na štiri dele. Najprej obravnava pojem in delovanje BPD v Sloveniji, nato preučuje strokovne in zakonske okvirje, ki urejajo računovodenje in zunanje poročanje BPD v Sloveniji, sledi obravnava posebnosti v letnih poročilih BPD v Sloveniji ter v zadnjem delu primerjava posebnosti štirih letnih poročil BPD in sicer dveh slovenskih in dveh tujih (iz Hrvaške in ZDA).
Keywords:Borzno posredniška družba, zunanje poročanje, posebnosti v letnih poročilih, razkritja v poslovnem poročilu, posredniško poslovanje, poravnalno poslovanje, priloga k izkazu poslovnega izida
Year of publishing:2012
Publisher:[K. Črešnar]
Source:Vitanje
UDC:657.3
COBISS_ID:11212316 Link is opened in a new window
NUK URN:URN:SI:UM:DK:MS3F8QNH
Views:852
Downloads:49
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:SPECIFICITIES IN THE ANNUAL REPORTS OF STOCKBROKING COMPANIES
Abstract:Brokerage is an organisation which is because of it's nature of work, highly exposed to risk. Brokerage houses in Slovenia work under a supervision of Agency for the Securities Market (Agencija za trg vrednostnih papirjev) which is constantly watching over their business. Because of their specificity it's their duty to show the specific information related to it's investment services in their annual report. This annual report allows their readers to be familiar with certain information – helps to regulate their risks and take decisions related to the company. Graduate seminar paper is divided into four parts. First of all it deals with the concept and operation of brokerage houses in Slovenia, then it examines the technical and legal contexts which regulates accounting and external reporting of borkerage houses in Slovenia, followed by the examination of specialities in the annual report of brokerage houses in Slovenia and at the end the comparison of specificities in four annual reports of brokerage houses, two from Slovenia and two foregin (from Croatia and USA).
Keywords:brokerage, external reporting, features in the annual reports, disclosures in the financial report, broking, settlement operations, annex to the income statement


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