20.500.12556/DKUM-98008 Analiza sprememb v prenovljenih slovenskih računovodskih standardih (2024) Analysis of the changes in new slovenian accounting standards (2024) Diplomska naloga obravnava prenovo Slovenskih računovodskih standardov (SRS 2024) ter analizira ključne vsebinske spremembe v primerjavi s prejšnjo ureditvijo. Namen naloge je bil ugotoviti, na katerih področjih so bile spremembe najpomembnejše, kakšni so njihovi cilji ter kakšen vpliv lahko imajo na računovodsko poročanje v praksi. Pri izdelavi naloge je bila uporabljena metoda analize strokovne literature, veljavne zakonodaje ter primerjalna analiza med starimi in prenovljenimi standardi. Poseben poudarek je bil namenjen vsebinski obravnavi sprememb, ne zgolj njihovemu opisovanju, temveč tudi razlagi njihovega pomena in medsebojne povezanosti. Rezultati analize kažejo, da so prenovljeni SRS 2024 v veliki meri usmerjeni v poenotenje z Mednarodnimi standardi računovodskega poročanja ter v izboljšanje jasnosti in primerljivosti računovodskih informacij. Pomembne spremembe se nanašajo predvsem na področja vrednotenja sredstev, pripoznavanja postavk ter obravnave stroškov, pri čemer je opazna tudi večja sistemska usklajenost med posameznimi standardi. Ugotovljeno je bilo, da spremembe prinašajo večjo preglednost in doslednost računovodskih rešitev, hkrati pa od uporabnikov zahtevajo višjo raven strokovnega znanja in razumevanja standardov. Ker so prenovljeni standardi v uporabi šele od leta 2024, bodo njihovi dejanski učinki v praksi vidni šele v prihodnjih letih, vendar že sedaj predstavljajo pomemben korak k večji kakovosti računovodskega poročanja v Sloveniji. The thesis examines the revision of the Slovenian Accounting Standards (SAS 2024) and analyses the key substantive changes compared to the previous framework. The aim of the thesis was to identify the areas in which the changes are most significant, to determine their objectives, and to assess their potential impact on accounting reporting in practice. The research is based on the analysis of professional literature, applicable legislation, and a comparative analysis of the previous and revised standards. Particular emphasis is placed on the substantive interpretation of the changes, not merely their description, but also on explaining their significance and interconnections. The results of the analysis indicate that the revised SAS 2024 are largely aimed at harmonisation with the International Financial Reporting Standards and at improving the clarity and comparability of accounting information. The most important changes relate to the valuation of assets, recognition of accounting items, and the treatment of costs, with an increased level of systemic consistency among individual standards. It was found that the changes contribute to greater transparency and consistency of accounting practices, while at the same time requiring a higher level of professional knowledge and understanding from users. Since the revised standards have been in force only since 2024, their actual effects in practice will become evident in the coming years; nevertheless, they already represent an important step towards improving the quality of accounting reporting in Slovenia. Slovenski računovodski standardi Mednarodni standardi računovodskega poročanja namen SRS Slovenski inštitut za revizijo Slovenian Accounting Standards International Financial Reporting Standards Purpose of Slovenian Accounting Standards Slovenian Audit Institute true true false K. Gregorc] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-05-07 15:47:26 2026-06-11 09:49:17 2026-06-12 03:06:35 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.1/.3 281256963 VS_Gregorc_Kristina_2026.pdf VS_Gregorc_Kristina_2026.pdf 1 ED8D1CA443A46B58C8372B5EC5E7F84F ef2c728426772e34f0053f4e369f2bcf0cd6c7b79640c66f7bc7cf20ad7cfe13 7e080d8d-6112-11f1-938a-00155d580e34 https://dk.um.si/Dokument.php?lang=slv&id=206811 Ekonomsko-poslovna fakulteta 0 0 0