20.500.12556/DKUM-15748 ANALIZA VSEBINE LETNIH POROČIL V IZBRANIH SLOVENSKIH ZAVAROVALNICAH ANALYSIS OF CONTENT IN SELECTED SLOVENE INSURANCE COMPANIES ANNUAL REPORTS Zavarovalniška gospodarska panoga ima v slovenskem gospodarstvu pomembno in prepoznavno vlogo. Slovenske zavarovalnice poročajo o svojem poslovanju in položaju zainteresiranim uporabnikom oz. javnostim tudi z letnimi poročili. Letno poročilo je celostni dokument, ki ga sestavljata računovodsko in poslovno poročilo. V diplomskem delu smo opredelili temeljne institucionalne in strokovne okvire letnega poročanja zavarovalnic v Sloveniji ter pomen letnega poročila zavarovalnic za njegove uporabnike. Analizirali in primerjali smo vsebino sestavin letnih poročil v izbranih slovenskih zavarovalnicah na osnovi modela sodobnega in celovitega letnega poročila. Ugotovili smo, da kakovost letnega poročanja Zavarovalnice Generali narašča v računovodskem delu letnega poročila, kjer so vsebine obvezne in vnaprej določene. Bistvena slabost letnega poročanja Zavarovalnice Generali pa je v odsotnosti prostovoljnih in neračunovodskih informacij za pomembne interesne skupine kot so zaposlenci, zavarovanci in širša javnost. Pričakujemo, da bo uvedba druge faze projekta o računovodenju zavarovalnih pogodb in projekta Solventnost II, dodala letnemu poročanju zavarovalnic nove dimenzije. The role of insurance companies in the Slovene business environment is important and notable. Slovene insurance companies report their business operations and financial statements to interested stakeholders by means of annual reports. An annual report is a document that comprises both an annual financial and an annual business report. In this graduation thesis we define the basic institutional and professional framework for annual reporting of Slovene insurance companies; furthermore, we stress the importance of annual reporting for various stakeholders. We also analyze and compare the content of the annual reports of some Slovene insurance companies on the basis of the modern comprehensive model of annual reporting. Our research has revealed that the quality of annual reporting in Generali Insurance Company is increasing as far as financial reporting, obligatory financial and non-financial information and disclosures are concerned. However, we consider the absence of voluntary and non-financial information and disclosures as main weakness of annual reporting in Generali Insurance Company. In the near future, we expect further development in annual reporting, due to the implementation of the Insurance Phase II project and the Solvency II project. zavarovalnica Slovenija letno poročilo letno računovodsko poročilo letno poslovno poročilo zainteresirane javnosti institucionalni in strokovni okviri letnega poročanja obvezna in prostovoljna razkritja računovodske in neračunovodske informacije insurance company Slovenia annual report annual financial report annual business report stakeholders institutional and accounting framework of annual reporting obligatory and voluntary disclosures financial and non-financial information true true false [E. Bukovec Husak] Slovenski jezik Angleški jezik Diplomsko delo 2010-09-19 14:36:41 2010-12-15 14:34:21 2022-04-13 07:33:31 2023-12-19 03:29:58 2010 0 Vaše pri Mevodah 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 10483484 URN:SI:UM:DK:NZZWDG25 VS_Bukovec_Husak_Elizabeta_2010.pdf VS_Bukovec_Husak_Elizabeta_2010.pdf 1 700D7C5F08C2B05DBC9FB46EAAD74420 45326f8c9f8bb6006283b8bd30208025ee16f9daaf7658f7d7b602ceae24a5e4 78e34b11-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/e87f9bd1-3d93-40ab-81a8-eb93984babdb https://dk.um.si/Dokument.php?lang=slv&id=17662 Ekonomsko-poslovna fakulteta 0 0 0