20.500.12556/DKUM-19254 VPLIV MEDNARODNEGA STANDARDA ZA MALA IN SREDNJE VELIKA PODJETJA NA USPEŠNOST, FINANČNI POLOŽAJ IN OBDAVČITEV MALEGA PODJETJA V SLOVENIJI IN NEMČIJI THE IMPACT OF THE INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES ON EFFECTIVENESS, FINANCIAL SITUATION AND TAXABILITY IN SMALL SIZED ENTITIES IN SLOVENIA AND GERMANY V času globalnega gospodarstva veliko podjetij posluje v mnogih državah, tako smo bili v preteklosti priča potrebam po nastanku enotnih računovodskih standardov MSRP (Mednarodni standardi računovodskega poročanja), ki pa so z vidika manjših podjetij preobsežni in prezahtevni. Zato se je pojavila potreba po posebnem mednarodnem standardu za manjša podjetja. Temeljni cilj magistrskega dela je predstaviti vsebino Mednarodnega standarda za mala in srednje velika podjetja (v nadaljevanju MSRP za MSP) ter ugotoviti najpomembnejše razlike v zunanjem poročanju po Slovenskih računovodskih standardih, nemških standardih in po MSRP za MSP ter tako izpostaviti glavne spremembe, ki bi jih uvajanje MSRP za MSP prineslo malim in srednje velikim podjetjem v Sloveniji in Nemčiji. Kolikšna bo dejanska uveljavitev MSRP za MSP v praksi, pa bo pokazal čas. In the era of global economy many companies make business and act in numerous countries round the globe, therefore the need of new financial reporting standards called MSRP (International Financial Reporting Standards - IFRS) has risen in the last decades. From the view of small entities these Standards prove to be too extensive and of great pretension. For that reason the needs for a special international financial reporting standard for small-sized entities and companies has resulted lately. The main aim of this Master's degree work is the presentation of this International Financial Reporting Standard for Small and Medium-sized Entities (in the following text IFRS for SMEs) and finding out the most important differences in the external reporting after Slovene Standards for Financial Reporting, German ones and the IFRS for SMEs. The main changes important for launching the IFRS for SMEs in Slovenia and Germany are exposed. The extension and enforsement of IFRS for SMEs will be proven in the course of time. Slovenski računovodski standardi (SRS) MSRP MSRP za MSP nemški standardi zunanje računovodsko poročanje letna poročila malih družb vrednotenje ekonomskih kategorij. Slovenian Accounting Standards (SRS) IFRS IFRS for SMEs German Standards external financial reporting annual reports for small-sized entities evaluation of economic categories true true false [T. Marsel] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2011-06-29 22:30:14 2011-09-20 12:26:58 2022-04-13 15:13:26 2023-12-25 03:12:18 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 10770716 URN:SI:UM:DK:EUVQZMLQ MAG_Marsel_Tatjana_2011.pdf MAG_Marsel_Tatjana_2011.pdf 1 F84BBC03455EC2BE230848BEF6B0E52E a2e2b47023ddeba196395394877dde22acc11edea801015d5bf3b290061f83d1 54ca7e40-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/e8edaa64-1125-48df-ad13-a2df8f35b5bb https://dk.um.si/Dokument.php?lang=slv&id=23209 Ekonomsko-poslovna fakulteta 0 0 0