KONVERGIRANJE AMERIŠKIH SPLOŠNO SPREJETIH NAČEL RAČUNOVODENJA IN MEDNARODNIH STANDARDOV RAČUNOVODSKEGA POROČANJA

Saje, Nina

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Title:	KONVERGIRANJE AMERIŠKIH SPLOŠNO SPREJETIH NAČEL RAČUNOVODENJA IN MEDNARODNIH STANDARDOV RAČUNOVODSKEGA POROČANJA
Authors:	ID Saje, Nina (Author) ID Korošec, Bojana (Mentor) More about this mentor...
Files:	UNI_Saje_Nina_2010.pdf (1,03 MB) MD5: 4B57DF86C6E4D67975F9EAC87856D1CD PID: 20.500.12556/dkum/d2e4379f-8734-4b99-93a4-51b1ff8c27d4
Language:	Slovenian
Work type:	Final seminar paper
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomski seminar predstavlja in opisuje projekt konvergiranja ameriških splošno sprejetih načel računovodskega poročanja (GAAP) in mednarodnih standardov računovodskega poročanja, ki poteka s sodelovanjem Sveta za mednarodne računovodske standarde (IASB) in ameriškega Sveta za standarde finančnega računovodstva (FASB). Na začetku diplomskega dela smo predstavili obe organizaciji, tj. Svet za mednarodne računovodske standarde in Ameriški Svet za standarde finančnega računovodstva ter predstavili dokumente, s katerimi sta se Sveta zavezala k razvoju enovitih računovodskih standardov. Nadalje smo predstavili projekte konvergiranja, ki so že dokončani, tiste, ki so še ve teku in projekte, katerih se Sveta nameravata lotiti v prihodnosti. Vsebinsko smo se zaradi kompleksnosti projekta samo površinsko lotili konvergiranja rešitev v zvezi s poslovnimi kombinacijami.
Keywords:	ameriško splošno sprejeta načela računovodenja (GAAP), mednarodni standardi računovodskega poročanja (MSRP), projekt konvergiranja, Svet za mednarodne računovodske standarde (IASB), ameriški Svet za standarde finančnega poročanja (FASB), poslovne kombinacije, visoko kakovostni standardi
Place of publishing:	Maribor
Publisher:	[N. Saje]
Year of publishing:	2010
PID:	20.500.12556/DKUM-16129
UDC:	657
COBISS.SI-ID:	10518812
NUK URN:	URN:SI:UM:DK:ZSMVXLDD
Publication date in DKUM:	12.01.2011
Views:	2488
Downloads:	209
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	CONVERGENCE OF IFRS AND U.S. GAAP
Abstract:	This paper describes the project of convergence of American generally accepted accounting principles (GAAP) with International financial reporting standards (IFRS), which takes place with the participation of the International Accounting Standards Board (IASB) and the Financial accounting standards board (FASB). At the beginning we have presented the organizational structure of IASB and FASB organizations. We have also presented the documents, with which the Boards acknowledged their commitment to develop a high-quality uniform standards. Furthermore we have presented projects of convergence that are already completed, projects that are still running and finally projects, that will be finished in the future. Convergence of business combinations was presented as well, but not thoroughly to the project´s complexity.
Keywords:	Generally accepted accounting principles (GAAP), International financial reporting standards (IFRS), convergence, International accounting standards board (IASB), Financial accounting standards board (FASB), business combinations, high-quality standards

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