20.500.12556/DKUM-49416 Glavne značilnosti računovodskega poročanja na podlagi MSRP Main characteristics of the financial reporting based on IFRSS Mednarodni standardi računovodskega poročanja (MSRP) imajo v nasprotju z nacionalnimi računovodskimi standardi nadnacionalno naravo. V prispevku je najprej prikazan zgodovinski razvoj MSRP, nato pa so predstavljene z njimi povezane aktualne institucije, kot so Fundacija sveta zamednarodne računovodske standarde, Upravni odbor zamednarodne računovodske standarde in Odbor za pojasnjevanje MSRP. Posebej so prikazana razmerja med MSRP in računovodskimi direktivami EU, nato pa še cilji in uporaba uredbe o uporabi mednarodnih računovodskih standardov v EU. V zadnjem poglavju prispevka so poudarjene glavne značilnosti sistema zunanjega poročanja MSRP z vidika temeljnih predpostavk, kakovostnih značilnosti računovodskih izkazov in vsebine ter obsega računovodskih izkazov. Contrary to the national financial reporting standards the International Financial Reporting Standards (IFRSS) have a unique international character. The paper starts with a description of the historical development of the IFRSS followed by a list of the most important institutions linked to IFRSS such as the International Accounting Committee Foundation (IASC Foundation), International Accounting Standards Board (IASB) and International Financial Reporting Interpretations Committee (IFRIC). Next is a presentation of the relations between IFRSS and EU accounting Directives followed by the goals and a possible application of the Regulation on the Application of International Accounting Standards in the EU. The last part of the paper focuses on the basic characteristics of the IFRSS from the point of underlying assumptions, qualitative characteristics, contents and the scope of financial statements. MSRP računovodske direktive EU mednarodni računovodski standardi računovodski izkazi IFRSS EU accounting directives international accounting standards financial statements true false true Slovenski jezik Angleški jezik Znanstveno delo 2015-07-10 12:08:51 2015-07-10 12:08:51 2022-05-27 03:09:36 2021-05-09 03:16:52 2007 0 0 str. 345-361 št. 4 Letn. 2 2007 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 1854-4223 657.3:006 224377088 5715987 1854-4223 URN:SI:UM:DK:BBG3RXRU Management_2007_Novak_Glavne_znacilnosti_racunovodskega_porocanja_na_podlagi_MSRP.pdf Management_2007_Novak_Glavne_znacilnosti_racunovodskega_porocanja_na_podlagi_MSRP.pdf 1 C70ECAE14C05C4960573828A41B1D4EB bdd0eb7fc0048784747f9c017de974575bfeabdb9606104c9c0f2c8e5d9e105f 69e9cc35-7c0e-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=114168 http://www.fm-kp.si/zalozba/ISSN/1854-4231/2_345-361.pdf 1 https://dk.um.si/Dokument.php?lang=slv&id=73975 Fakulteta za organizacijske vede 0 0 0