20.500.12556/DKUM-37317 POSEBNOSTI LETNIH POROČIL BORZNO POSREDNIŠKIH DRUŽB SPECIFICITIES IN THE ANNUAL REPORTS OF STOCKBROKING COMPANIES Borzno posredniška družba v Sloveniji (v nadaljevanju BPD) je gospodarska družba, ki je zaradi narave svojega dela izpostavljena velikim tveganjem. Deluje pod nadzorom Agencije za trg vrednostnih papirjev, ki stalno bdi nad njenim poslovanjem. Zaradi svoje specifičnosti mora v svojem letnem poročilu prikazati posamezne informacije povezane z njenimi investicijskimi storitvami. S tem bralcu letnega poročila omogoči, da se seznani z določenimi informacijami in tako lažje uravnava svoja tveganja in sprejema odločitve, povezane z družbo. Diplomski seminar je razdeljen na štiri dele. Najprej obravnava pojem in delovanje BPD v Sloveniji, nato preučuje strokovne in zakonske okvirje, ki urejajo računovodenje in zunanje poročanje BPD v Sloveniji, sledi obravnava posebnosti v letnih poročilih BPD v Sloveniji ter v zadnjem delu primerjava posebnosti štirih letnih poročil BPD in sicer dveh slovenskih in dveh tujih (iz Hrvaške in ZDA). Brokerage is an organisation which is because of it's nature of work, highly exposed to risk. Brokerage houses in Slovenia work under a supervision of Agency for the Securities Market (Agencija za trg vrednostnih papirjev) which is constantly watching over their business. Because of their specificity it's their duty to show the specific information related to it's investment services in their annual report. This annual report allows their readers to be familiar with certain information – helps to regulate their risks and take decisions related to the company. Graduate seminar paper is divided into four parts. First of all it deals with the concept and operation of brokerage houses in Slovenia, then it examines the technical and legal contexts which regulates accounting and external reporting of borkerage houses in Slovenia, followed by the examination of specialities in the annual report of brokerage houses in Slovenia and at the end the comparison of specificities in four annual reports of brokerage houses, two from Slovenia and two foregin (from Croatia and USA). Borzno posredniška družba zunanje poročanje posebnosti v letnih poročilih razkritja v poslovnem poročilu posredniško poslovanje poravnalno poslovanje priloga k izkazu poslovnega izida brokerage external reporting features in the annual reports disclosures in the financial report broking settlement operations annex to the income statement true true false [K. Črešnar] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-08-27 08:44:37 2012-11-21 13:14:51 2022-04-23 23:01:03 2021-04-18 03:15:26 2012 0 Vitanje 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 11212316 URN:SI:UM:DK:MS3F8QNH VS_Cresnar_Kristina_2012.pdf VS_Cresnar_Kristina_2012.pdf 1 A70D58D72EE290A7E9B422AC64543971 ff60e5d872abcd01264b21a8a6e2c8a5997ffc09c07383e5cc834ae78a2ff87a 36438440-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/344b2070-e144-49ba-bd01-3f1cfb5142f3 https://dk.um.si/Dokument.php?lang=slv&id=50639 Ekonomsko-poslovna fakulteta 0 0 0