20.500.12556/DKUM-90412 Spremembe slovenskih računovodskih standardov 2024 Amendmends to slovenian accounting standards 2024 Slovenski računovodski standardi so pravila stroke, ki jih oblikuje Slovenski inštitut za revizijo in narekujejo norme o strokovnem ravnanju na področju računovodenja. S 1. januarjem so se na področju računovodenja zgodile spremembe, saj so v veljavo stopile spremembe in dopolnitve Slovenskih računovodskih standardov. Osredotočila se bom na vprašanje, v kolikšni meri gre pri posameznih spremembah za pomembne vsebinske spremembe, v kolikšni meri pa zgolj za manjše tehnične popravke, ter kakšen je njihov pričakovani vpliv na računovodsko poročanje. Razumevanje sprememb je pomembno, saj so pravila stroke ključna za evidentiranje, razumevanje in prikaz poslovnih dogodkov. Analizirala bom nove standarde in jih primerjala z obstoječimi. Moj cilj pri tem je, da preučim, kako močno so se standardi v letu 2024 spremenili v primerjavi s prejšnjo različico, ter ali te spremembe bolj vsebinske ali bolj redakcijske narave. Prišla sem do ugotovitve, da so bili standardi, ki obravnavajo opredmetena osnovna sredstva, neopredmetena sredstva, finančne naložbe, zaloge in časovne razmejitve, podvrženi večjim vsebinskim popravkom. V ostale standarde pa so bile uvedene spremembe redakcijske narave, ki so prispevale k izboljšanju jasnoti in natančnosti teh standardov. The Slovenian Accounting Standards are the rules of the profession, developed by the Slovenian Institute of Auditors, which dictate the norms of professional conduct in the field of accounting. As of January 1st, changes have taken place in the field of accounting, with the entry into force of amendments and additions to the Slovenian Accounting Standards. I will focus on the question to what extent the individual amendments are significant substantive changes and to what extent they are only minor technical corrections, and what is their expected impact on financial reporting. Understanding the changes is important because the rules of the profession are key to recording, understanding and presenting financial events. I will analyse the new standards and compare them with the existing ones. My aim in doing so is to consider how much the standards have changed in 2024 compared to the previous version, and whether these changes are more substantive or more editorial in nature. I concluded that the standards dealing with property, plant and equipment, intangible assets, investments, inventories and accruals were subject to major substantive revisions. However, editorial changes have been made to other standards which have contributed to improving the clarity and accuracy of these standards. Slovenski računovodski standardi računovodsko poročanje spremembe in vpliv. Slovenian Accounting Standards accounting reporting changes and impact. true true false L. Hribar Kresnik Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-09-03 11:00:13 2024-10-15 09:24:28 2024-10-16 03:14:00 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 211527427 VS_Hribar_Kresnik_Lara_2024.pdf VS_Hribar_Kresnik_Lara_2024.pdf 1 84D48E8BD4E49A74A6C33168167C5F10 6fd7e83d0cd564f4cb787aecafbc7be4886b5e093ad1bb975c7191f1d26612bb 15e3af4b-7666-11ef-aec7-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=185460 Ekonomsko-poslovna fakulteta 0 0 0