20.500.12556/DKUM-54128 Stanje podlag za razvidovanje neopredmetenih sredstev v slovenskih družbah The state of the bases for recording of intagible assets in Slovenian companies Neopredmetena sredstva postajajo vedno pomembnejša, vendar pa se brez primernih računovodskih podlag pojavijo številne težave pri pripoznanju, merjenju in obvladovanju. V Sloveniji ni znano katere podlage podjetja uporabljajo za razvidovanje neopredmetenih sredstev, zato sem proučila in analizirala strokovne rešitve, priročnike in teorijo, ter v praktičnem delu analizirala prakso razvidovanja neopredmetenih sredstev v podjetju. Po analiziranju sem ugotovila, da se podjetja opirajo na Slovenske in Mednarodne računovodske standarde. Vsa podjetja, razen javnih zavodov, pa nimajo svojega Pravilnika o računovodenju, čeprav je ta obvezen. Podjetja oz. natančneje računovodje so priznali, da podjetja ne želijo prikazovati neopredmetena sredstva v bilanci stanja, temveč jih prikrivajo tako, da jih izkazujejo kot odhodke. Intagible assets are becoming more and more important, however the valuation of intangible assets within the accounting framework raises several problems relating to their identification, measurement, and control. In Slovenia, it is not known which bases companies use for the recording of intangible assets , therefore, I examine and analyze technical solutions , manuals and theory , and in the practical part I analyzed the practice of recording of intangible assets in the companies. After analysis , I found out that the companies rely on Slovenian and International Accounting Standards . All companies, except public institutions, do not have their accounting rulebook, although it is mandatory. Companies or more precisely accountants confess that companies does not want to show the intangible assets in the balance sheet , but they disguise it by showing them as a expense. podlage Slovenski računovodski standard Mednarodni računovodski standard bases Slovenian Accounting Standards International Accounting Standards true true false [A. Salaji] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2015-08-23 14:50:44 2015-10-30 13:25:33 2022-06-04 03:10:51 2021-05-09 03:33:40 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 12114716 URN:SI:UM:DK:H3POY1KK UN_Salaji_Amra_2015.pdf UN_Salaji_Amra_2015.pdf 1 1332D7AA2EAB6F8D7229B4CF1A53DFC0 9f7951a2b1ffcdaa79dd420de5b53e078f8386313999f623d304f914527eaaf0 a9475174-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=80592 Ekonomsko-poslovna fakulteta 0 0 0