20.500.12556/DKUM-58235 ODLOŽENI DAVKI S POUDARKOM NA PREVREDNOTENJU OPREDMETENIH OSNOVNIH SREDSTEV - NEPREMIČNIN DEFERRED TAXES WITH EMPHASIS ON REVALUATION OF TANGIBLE FIXED ASSETS - REAL ESTATE Odloženi davki omogočajo izkazovanje odhodka za davek od dobička, v skladu z računovodskim pravilom nastanka poslovnega dogodka. Vplivajo na poslovni izid in bilanco stanja, ne pa na davčni izkaz. Povzročajo jih poslovni dogodki, katerih računovodski učinek je različen od davčnega. Eden od razlogov za nastanek odloženih davkov je tudi prevrednotenje opredmetenih osnovnih sredstev, ki ga bomo v tej diplomski nalogi podrobneje obravnavali. Prikazati želimo razlike med davčnimi in računovodskimi izkazi, ki so posledica prevrednotenja opredmetenih osnovnih sredstev ter kako so te razlike povezane z odloženimi davki Deferred taxes allow us to show the income tax expense, at the same period we create a business event. They influence financial statements, but they have no impact to tax income statement. Deferred taxes are generated from business events with different tax and business effect. One of the reasons for the recognition of deferred tax liabilities is also revaluation of tangible fixed assets, which we will deal with in this work more in detail. We want to show the differences between income statement and taxable income statement, caused by revaluation of tangible fixed assets, and how they are related to deferred taxes. odloženi davek prevrednotenje opredmetenih osnovnih sredstev knjigovodska vrednost davčna vrednost terjatve za odloženi davek obveznosti za odloženi davek deferred tax revaluation of tangible fixed assets book value tax value deferred tax assets deferred tax liabilities true true false [M. Dergan] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-11 22:25:27 2016-09-30 11:46:51 2022-06-16 03:07:27 2019-07-11 10:32:46 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12512284 URN:SI:UM:DK:ZTSSW54E VS_Dergan_Marjeta_2016.pdf VS_Dergan_Marjeta_2016.pdf 1 BAF541AD4D935083A6F1E792C8539A0C 4ecba8b8a9d4bd850bf41912e9832e248525edcbd3d9bea004da73123c236345 ed6b25f3-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=97019 Ekonomsko-poslovna fakulteta 0 0 0