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Title:RAČUNOVODSKE IN DAVČNE POSLEDICE ODDELITVE PODJETJA S PRIKAZOM PRAKTIČNEGA PRIMERA
Authors:ID Brlečič Mohar, Anica (Author)
ID Kokotec Novak, Majda (Mentor) More about this mentor... New window
Files:.pdf VS_Brlecic_Mohar_Anica_2009.pdf (320,91 KB)
MD5: 82525E6F75B24B443151BB950681485B
PID: 20.500.12556/dkum/4837a8f8-2802-4090-ad0d-f94dec4ae017
 
Language:Slovenian
Work type:Undergraduate thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomskem delu smo teoretično in na praktičnem primeru ponazorili materialno statusno preoblikovanje, oddelitev delov premoženja z ustanovitvijo nove družbe. Postopek oddelitve ureja ZGD-1, materialne davčne posledice ZDDPO-2 in ZDDV-1, postopkovne določbe pa so urejene z ZDavP-2. Vodenje poslovnih knjig pri oddelitvah ureja Pojasnilo 1 k SRS 22 (2006). Predstavili smo postopek oddelitve in s tem povezane obveznosti, ki jih mora izvesti prenosna družba, kot ustanoviteljica nove družbe. Osnovni dokument pri oddelitvi je delitveni načrt, ki ga pripravi poslovodstvo prenosne družbe. Podali smo davčni vidik oddelitve, predstavili pojem obrata, opredelili davčne ugodnosti in obveznosti prenosne in novoustanovljene družbe. Prenosna družba je dolžna oddelitev priglasiti davčnemu organu, ki lahko z odločbo davčne ugodnosti delno ali v celoti zavrne. V nadaljevanju smo pojasnili pojem skritih rezerv, predstavili modele vrednotenja po SRS, predstavili koncept »poštena vrednost« in na kratko opisali načine ocenjevanja vrednosti. Na praktičnem primeru podjetja smo predstavili vpliv cenitve na bilanco stanja prenosne in novoustanovljene družbe, predstavili oddelitev sredstev in obveznosti do virov sredstev v skladu z delitvenim načrtom in prenos poslovanja na novoustanovljeno družbo. Na praktičnem primeru smo dokazali, da ima oddelitev delov premoženja podjetja pomembne davčne posledice. Zaradi materialno statusne spremembe lahko nastanejo dodatne davčne obveznosti, ki sicer ne bi nastale, če do oddelitve ne bi prišlo. Posledice oddelitve se kažejo tudi na poslovni in finančni uspešnosti prenosne družbe. Proučevana družba bo zaradi oddelitve v prvem letu poslovanja dosegla višji poslovni izid iz poslovanja, kot bi ga, če ne bi izvedla materialno statusnega preoblikovanja. Oddelitev vpliva na zmanjšanje sredstev, kapitala in dolgoročnih poslovnih obveznosti v bilanci stanja prenosne družbe. Predstavili smo tudi probleme v zvezi z vodenjem in predajo poslovnih knjig in predlagali rešitve.
Keywords:materialno statusno preoblikovanje, oddelitev delov premoženja, delitveni načrt, obrat, skrite rezerve, poštena vrednost
Place of publishing:Ljubljana
Publisher:[A. Brlečič Mohar]
Year of publishing:2009
PID:20.500.12556/DKUM-11842 New window
UDC:657.3
COBISS.SI-ID:10033180 New window
NUK URN:URN:SI:UM:DK:HEKHEYXM
Publication date in DKUM:18.11.2009
Views:8670
Downloads:1923
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ACCOUNTING AND TAX CONSEQUENCES OF SPLITTING A COMPANY WITH PRACTICAL CASE STUDY
Abstract:In the undergraduate thesis we presented the reorganisation of material status, the spin off of parts of assets with the establishment of a new company in a theoretical way and based on the practical example. The Companies Act (ZGD-1) regulates the spin off procedure, the Corporate Income Tax Act (ZDDPO-2) and the Value Added Tax Act (ZDDV-1) regulate material tax consequences, and the Tax Procedure Act (ZDavP-2) regulates procedural provisions. Keeping business books in spin offs is regulated by the Clarification 1 k SRS 22 (2006). We presented the spin off procedure and liabilities connected to it which a transferring company has to carry out as a founder of a new company. The basic documents in spin off are draft terms of division which are prepared by the management of a transferring company. We wrote about the tax aspect of spin off and explained the notion of a plant, tax advantages and liabilities of a transferring and a newly-established company are defined. A transferring company is obliged to notify the spin off to a tax authority which can partially or entirely refuse tax advantages with a decision. In continuation we explained the notion of hidden reserves and presented the models of validation according to SRS, besides, we presented the concept »a fair value« and described in brief the ways of the assessment of values. Based on the practical example of the company, we presented the influence of valuation on balance sheet of a transferring or a newly-established company, we also presented the spin off of assets and liabilities to the sources of assets pursuant to the draft terms of division and the transfer of operation to a newly-established company. We proved by the practical example that the spin off of parts of assets of a company has important tax consequences. Due to the change of material status, additional tax liabilities can occur, which would not occur if there was no spin off. The consequences of spin off are also shown in the business and financial successfulness of a transferring company. The researched company will reach higher profit and loss from its operations due to the spin off in the first year of operations as it would be reached if it did not carry out the reorganisation of a material status. The spin off influences the lowering of assets, capital and long-term operating liabilities in the balance sheet of a transferring company. We also presented the problems in connection with the book-keeping and handing over of business books, however, we also suggested the solutions.
Keywords:reorganisation of material status, spin off of parts of assets, draft terms of division, a plant, hidden reserves, a fair value


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