20.500.12556/DKUM-12790 VPLIV FINANČNE KRIZE NA FINANČNO RAČUNOVODSTVO THE IMPACT OF FINANCIAL CRISIS ON FINANCIAL ACCOUNTING Številni računovodski strokovnjaki tako v ZDA kot v Evropi so na začetku krize ugotovili, da so za povod finančne krize krivi tudi neprimerni računovodski standardi, pri katerih so bile potrebne spremembe. Številne razprave so zato prinesle spremembe standardov, in sicer MRS 39 ter MSRP 7 ter predlog osnutka novega standarda o merjenju poštene vrednosti, ki ne odpravlja merjenja po pošteni vrednosti temveč ga le bolj nadrobno določa. V diplomski nalogi sem preučevala kritike pravila poštene vrednosti. Pri tem sem spoznala, da je največji problem merjenja poštene vrednosti ohlapnost, saj dobro deluje na aktivnih finančnih trgih, medtem ko je njeno delovanje na neaktivnih trgih omejeno. Pomembna je tudi ugotovitev, da je v času finančne krize zelo pomembna nevtralnost računovodskih pravil, saj to daje večjo vrednost h kakovosti standardov. V diplomski nalogi sem predstavila tudi odzive strokovne računovodske javnosti, med drugim tudi revizijskih hiš, ki menijo, da pravilo poštene vrednosti ni krivo za trenutne finančne razmere. At the outset of the crisis, many accounting experts in USA and in Europe have discovered that the cause for financial crisis could also be found in inappropriate accounting standards which needed to be changed. Many discussions about it have contributed to modifications in accounting standards – the MRS 39 and MSRP 7 and a proposed draft of a new standard of measuring the fair value that does not abolish the fair value measuring, but determines it in greater detail. In the diploma thesis, I have researched several critiques of the fair value rule. While researching, I have realized that the major problem the measurement of fair value is its laxity. It acts well in the active financial markets while its activity in the inactive markets is limited. An important conclusion is that the neutrality of the accounting rules during the financial crisis is very important, because it gives a higher value to the quality of standards. I have also presented the responses of the accounting experts, also auditing firms. They are of the opinion that the fair value rule is not responsible for the current financial situation, while the rest of the accounting profession believes that it is important for companies to present a fair financial situation. Mednarodni računovodski standardi pravilo poštene vrednosti ameriški finančno – računovodski standardi odbor za mednarodne računovodske izkaze odbor za finančno – računovodske standarde. Mednarodni računovodski standardi pravilo poštene vrednosti ameriški finančno – računovodski standardi odbor za mednarodne računovodske izkaze odbor za finančno – računovodske standarde. true true false [M. Čurin] Slovenski jezik Angleški jezik Diplomsko delo 2009-12-23 11:28:44 2010-08-02 13:44:32 2022-04-12 07:48:14 2022-04-16 03:15:03 2009 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.4 10304284 URN:SI:UM:DK:MUZ6CSTN UNI_Curin_Mojca_2009.pdf UNI_Curin_Mojca_2009.pdf 1 AD8F211F6EDC47E8ED1327132A4B7D08 915997994d30143a1d29f072ebcfad1def282ed736c0f4d558fe86325f876335 be661419-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/e15a5a67-8c31-4cf4-ad78-0171aedb7e33 https://dk.um.si/Dokument.php?lang=slv&id=12489 Ekonomsko-poslovna fakulteta 0 0 0