| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font
First page > Show document

Show document Help

Title:Stanje podlag za razvidovanje neopredmetenih sredstev v slovenskih družbah
Authors:ID Salaji, Amra (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf UN_Salaji_Amra_2015.pdf (756,06 KB)
MD5: 1332D7AA2EAB6F8D7229B4CF1A53DFC0
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Neopredmetena sredstva postajajo vedno pomembnejša, vendar pa se brez primernih računovodskih podlag pojavijo številne težave pri pripoznanju, merjenju in obvladovanju. V Sloveniji ni znano katere podlage podjetja uporabljajo za razvidovanje neopredmetenih sredstev, zato sem proučila in analizirala strokovne rešitve, priročnike in teorijo, ter v praktičnem delu analizirala prakso razvidovanja neopredmetenih sredstev v podjetju. Po analiziranju sem ugotovila, da se podjetja opirajo na Slovenske in Mednarodne računovodske standarde. Vsa podjetja, razen javnih zavodov, pa nimajo svojega Pravilnika o računovodenju, čeprav je ta obvezen. Podjetja oz. natančneje računovodje so priznali, da podjetja ne želijo prikazovati neopredmetena sredstva v bilanci stanja, temveč jih prikrivajo tako, da jih izkazujejo kot odhodke.
Keywords:podlage, Slovenski računovodski standard, Mednarodni računovodski standard
Place of publishing:Maribor
Publisher:[A. Salaji]
Year of publishing:2015
PID:20.500.12556/DKUM-54128 New window
UDC:657.3
COBISS.SI-ID:12114716 New window
NUK URN:URN:SI:UM:DK:H3POY1KK
Publication date in DKUM:30.10.2015
Views:1354
Downloads:205
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
SALAJI, Amra, 2015, Stanje podlag za razvidovanje neopredmetenih sredstev v slovenskih družbah [online]. Bachelor’s thesis. Maribor : A. Salaji. [Accessed 13 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=54128
Copy citation
  
Average score:
0.5
1
1.5
2
2.5
3
3.5
4
4.5
5
(0 votes)
Your score:Voting is allowed only for logged in users.
Share:Bookmark and Share


Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:English
Title:The state of the bases for recording of intagible assets in Slovenian companies
Abstract:Intagible assets are becoming more and more important, however the valuation of intangible assets within the accounting framework raises several problems relating to their identification, measurement, and control. In Slovenia, it is not known which bases companies use for the recording of intangible assets , therefore, I examine and analyze technical solutions , manuals and theory , and in the practical part I analyzed the practice of recording of intangible assets in the companies. After analysis , I found out that the companies rely on Slovenian and International Accounting Standards . All companies, except public institutions, do not have their accounting rulebook, although it is mandatory. Companies or more precisely accountants confess that companies does not want to show the intangible assets in the balance sheet , but they disguise it by showing them as a expense.
Keywords:bases, Slovenian Accounting Standards, International Accounting Standards


Comments

Leave comment

You must log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica