ANALIZA KONSOLIDIRANIH RAČUNOVODSKIH IZKAZOV SKUPINE PERUTNINA PTUJ D.D.

Vogrinec, Martina

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Title:	ANALIZA KONSOLIDIRANIH RAČUNOVODSKIH IZKAZOV SKUPINE PERUTNINA PTUJ D.D.
Authors:	ID Vogrinec, Martina (Author) ID Kokotec-Novak, Majda (Mentor) More about this mentor...
Files:	VS_Vogrinec_Martina_2009.pdf (1,69 MB) MD5: FBD2EAE4B37ACF711B67CB65879AB27F PID: 20.500.12556/dkum/97038325-f967-4ba2-bf60-c6509ce7dbda
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Konsolidiranje je proces združevanja posameznih računovodskih postavk, ki so sestavina posameznih računovodskih izkazov različnih podjetij, ki so vključena v skupino podjetij in so zato vključena v KRI. Področje konsolidiranja urejajo in obravnavajo posamezni zakoni, standardi in smernice. V diplomski nalogi prikazujemo področja, ki jih obravnavajo in določajo Zakon o gospodarskih družbah, Slovenski računovodski standardi in od vstopa Slovenije v Evropsko unijo tudi 7. smernica Evropske zveze. Kadar pa so v skupino vključena mednarodna podjetja, pa tudi Mednarodne računovodske standarde in Mednarodne standarde računovodskega poročanja. Temeljni namen diplomske naloge je bil proučiti različne metode konsolidiranja in posamezne korake pri sestavljanju konsolidiranih računovodskih izkazih ter podrobneje analizirati konsolidirane računovodske izkaze Skupine Perutnine Ptuj d.d. v obdobju 2004 - 2006. S tem smo prišli do zaključka, da proces konsolidiranja zahteva znanje o podjetjih v skupini, kdaj sestavljati konsolidirane računovodske izkaze in kdaj ne, katera poročila so poleg konsolidirane bilance stanja, konsolidiranega izkaza finančnega in poslovnega izida, še potrebna. Katerih metod vrednotenja se obvladujoče podjetje lahko poslužuje ter kdaj vključiti odvisno podjetje v konsolidirane računovodske izkaze. Za vsa vprašanja, ki se ob tem pojavljajo, najdemo odgovore v zakonskih in strokovnih podlagah, ki veljajo v neki državi.
Keywords:	KLJUČNE BESEDE: konsolidacija, skupina, obvladujoče podjetje, odvisno podjetje, teorije, metode, postopki, konsolidirani računovodski izkazi, konsolidirano letno poročilo, Zakon o gospodarskih družbah, Slovenski računovodski standardi, Sedma smernica Sveta Evropske zveze, Skupina Perutnina Ptuj.
Place of publishing:	Skorba
Publisher:	[M. Vogrinec]
Year of publishing:	2009
PID:	20.500.12556/DKUM-10320
UDC:	657.3
COBISS.SI-ID:	10023708
NUK URN:	URN:SI:UM:DK:4OMG8TGH
Publication date in DKUM:	22.12.2009
Views:	4289
Downloads:	620
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	ANALYSIS OF CONSOLIDATED ACCOUNTING STATEMENTS OF THE GROUP PERUTNINA PTUJ, JOINT-STOCK COMPANY
Abstract:	Consolidation is a process of pooling individual accountancy items that are constituent parts of individual financial statements of various companies, included into groups of companies and as such a part of consolidated accounts. The area of consolidation is managed and handled by individual laws, standards and guidelines. This thesis discusses areas, managed and defined by Companies Act of the Republic of Slovenia, Slovenian Accounting Standards and from joining of Slovenia into EU onwards also the 7th guideline of European Association. If the group includes international companies, International Accounting standards and International Financial Reporting Standards are also taken into consideration. The aim of this thesis is to study different methods of consolidation and individual steps when drawing up consolidated accounts, as well as analyze consolidated accounts of the Perutnina Ptuj d.d. Group during the years 2004 and 2006 in a more detailed manner. We have come to a conclusion that the process of consolidation demands a knowledge about the companies in a group, when to draw up consolidated accounts and which other reports are needed for such a process besides consolidated balance sheet and consolidated profit and loss account, as well as the evaluation techniques, available to a controlling undertaking and when to include the affiliated undertaking into the consolidated accounts. Answers to all the questions that arise during this process can be found in legislation and expert groundwork of a certain country.
Keywords:	KEY WORDS: consolidation, group, controlling undertaking, affiliated undertaking, theories, methods, procedures, consolidated accounts, consolidated annual report, Companies Act, Slovenian Accounting Standards, The 7th guideline of European Association, Perutnina Ptuj Group.

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