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Title:RAČUNOVODSTVO NA FINSKEM
Authors:ID Škoberne, Sabina (Author)
ID Korošec, Bojana (Mentor) More about this mentor... New window
Files:.pdf UNI_Skoberne_Sabina_2010.pdf (260,17 KB)
MD5: F661341E5B07017D634B54AC6AE53679
PID: 20.500.12556/dkum/a5e0e04b-c48a-49e8-8d15-2b3c70751be9
 
Language:Slovenian
Work type:Final seminar paper
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomskem seminarju smo predstavili razvoj finančnega računovodstva ter njegovih teoretičnih podlag na Finskem skozi različna obdobja. Predstavili smo tudi vplive mednarodnih računovodskih rešitev na zunanje računovodsko poročanje na Finskem. Ugotavljali smo tudi osnovne značilnosti stroškovnega in poslovodnega računovodstva te države. Prav tako nas je zanimalo, kako je urejeno revidiranje na Finskem. Izpostavili smo tudi nekaj razlik med razvojem in ureditvijo računovodstva in revizije na Finskem in v Sloveniji.
Keywords:Finska, finančno računovodstvo, Zakon o gospodarskih družbah, Zakon o računovodstvu, računovodenje, Mednarodni standardi računovodskega poročanja, predračunavanje, metoda ABC, revidiranje.
Place of publishing:Maribor
Publisher:[S. Škoberne]
Year of publishing:2010
PID:20.500.12556/DKUM-15719 New window
UDC:657
COBISS.SI-ID:10491932 New window
NUK URN:URN:SI:UM:DK:DNQZESTJ
Publication date in DKUM:21.12.2010
Views:2133
Downloads:145
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ACCOUNTING IN FINLAND
Abstract:In our diploma paper we presented the development of financial accounting and its theoretical bases in Finland through different periods. We also presented influence of International Financial Reporting Standards on external financial reporting in Finland. We also determined the basic features of cost and management accounting of this country. As well we were interested in the arrangement of auditing in Finland. We have also emphasised few differences between the development and regulation of accounting and auditing in Finland and Slovenia.
Keywords:Finland, financial accounting, Companies Act, Accounting Act, International financial reporting standards, budgeting, activity-based costing, auditing.


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