20.500.12556/DKUM-11066 RAČUNOVODSKI IN DAVČNI VIDIK REZERVACIJ PRI GOSPODARSKIH DRUŽBAH, BANKAH IN ZAVAROVALNICAH ACCOUNTING AND TAX POINT OF VIEW OF PROVISIONS AT ECONOMIC SOCIETIES AND INSURANCE COMPANIES V nalogi sem predstavila oblikovanje rezervacij z računovodskega in davčnega vidika pri gospodarskih družbah, bankah in zavarovalnicah. V nalogi sem zajemala oblikovanje rezervacij od leta 2001 do leta 2007. V tem obdobju se je spremenila tudi zakonodaja, ki zajema oblikovanje rezervacij, zato sem predstavila oblikovanje rezervacij po stari zakonodaji in pa tudi po novi, prav tako sem prikazala tudi spremembe stare in nove zakonodaje ter izpostavila problematiko, ki se nanaša na sedanjo zakonodajo. In my dissertation I introduced reservations form acoutant and tax point of viev in task at economic sociaties, banks and insurance companies. In task I was capturing formulation od reservations from year 2001 to year 2007. In this period legislation was changed. So that is why I introduce formulation of resevations round old and new legislation. I also showed changes of old and new legislation as well, and emphasised problems, that refers to present legislation. - rezervacije pri gospodarskih družbah - rezervacije pri bankah - rezervacije v zavarovalnicah - računovodski vidik rezervacij - davčni vidik rezervacij. - reservations at economic societies - reservations at banks - reservations in insurance companies -accounting tax point of view of reservations - tax point of view of reservations true true false [M. Melanšek] Slovenski jezik Angleški jezik Diplomsko delo 2009-06-24 19:40:52 2010-02-26 09:35:42 2022-04-11 23:27:44 2022-04-17 03:28:49 2009 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 10000412 URN:SI:UM:DK:2J5BZ03Q UNI_Melansek_Mateja_2009.pdf UNI_Melansek_Mateja_2009.pdf 1 F9B03946A79D9D368B66FD8DDC1B3E40 7cca4a097037190faa3477b76a08ed4436d2a31393daa2052b22211ac699f6bc 030ea7fe-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/a2e2aeaf-f6e1-4f9e-b817-325bfddc37a1 https://dk.um.si/Dokument.php?lang=slv&id=9581 Ekonomsko-poslovna fakulteta 0 0 0