DAVČNE INFORMACIJE V LETNIH POROČILIH SLOVENSKIH GOSPODARSKIH DRUŽB

Vetrih, Jelka

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Title:	DAVČNE INFORMACIJE V LETNIH POROČILIH SLOVENSKIH GOSPODARSKIH DRUŽB
Authors:	ID Vetrih, Jelka (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	VS_Vetrih_Jelka_2010.pdf (273,70 KB) MD5: FCDA5882F5B1572075F045756914730B PID: 20.500.12556/dkum/8dc53bd9-95b1-40ab-8c38-af8e5e55af80
Language:	Slovenian
Work type:	Final seminar paper
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomski seminar predstavlja davčne informacije v obveznih in prostovoljnih razkritjih k letnim poročilom gospodarskih družb, po posameznih postavkah bilance stanja, izkaza poslovnega izida, izkaza denarnih tokov in izkaza gibanja kapitala. Obvezna razkritja so zakonsko predpisana, prostovoljna pa določi podjetje samo in se večinoma nanašajo na vsebino poslovnega poročila. Del diplomskega seminarja pa je namenjen tudi predstavitvi odloženih davkov, ki so rezultat obračunavanja sedanjih in prihodnjih davčnih posledic, imenujemo jih obdavčljive začasne razlike. Največji poudarek v diplomskem seminarju pa je namenjen ugotavljanju davčnih informacij v prostovoljnih in obveznih razkritjih k letnim poročilom gospodarskih družb kotacije A. Davčne informacije so informacije, na podlagi katerih se oblikuje davčna osnova, torej so to podatki, ki vplivajo na povečanje oziroma zmanjšanje davčne osnove. Prostovoljna razkritja so v izmenjavanju informacij koristna predvsem zaradi skrbi za povečanje vrednosti podjetja. Gre za razkrivanje informacij, ki niso zajeta v računovodskih izkazih. Za dolgoročen obstoj in nadaljnji razvoj družbe je zelo pomembno pravočasno zaznavanje in obvladovanje vseh vrst tveganj. S tem obvezna, predvsem pa prostovoljna razkritja k letnim poročilom, pridobivajo vedno večji pomen.
Keywords:	Davčne informacije, letna poročila, računovodsko poročilo, prostovoljna razkritja, obvezna razkritja, davčna osnova, računovodski predpisi, davčni predpisi, odloženi davki.
Place of publishing:	Zreče
Publisher:	[J. Vetrih]
Year of publishing:	2010
PID:	20.500.12556/DKUM-17024
UDC:	336.22
COBISS.SI-ID:	10657052
NUK URN:	URN:SI:UM:DK:HQMIB28P
Publication date in DKUM:	20.05.2011
Views:	2204
Downloads:	148
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	TAX INFORMATIONS IN ANNUAL REPORTS OF SLOVENIAN COMPANIES
Abstract:	This diploma seminar presents the tax information contained in the compulsory and voluntary disclosures in the annual reports of corporate entities according to individual items of the balance sheets, income and expenditure accounts, cash flow statements and statements of changes in equity. Compulsory disclosures are statutory, while companies themselves may opt for voluntary disclosures, which mostly pertain to the contents of the business reports. A part of the diploma seminar also deals with the presentation of deferred taxes, resulting from the accounting of present and future tax implications, which also referred to as taxable temporary differences. The diploma seminar places the greatest emphasis on the establishment of tax information from the voluntary and compulsory disclosures in the annual reports of the quotation A companies. Tax information is the information on the basi cof which the tax base is established, therefore this information affects the increase or decrease of the tax base. During the exchange of information, voluntary disclosures are especially useful in order to ensure the increase of a company`s value. This involves the disclosure of information not included into the financial statement. Timely detection and control of all kinds of risks is very important for the long-term existance and further development of companies. Thus the compulsory and especially the voluntary disclosures in the annual reports are becoming increasingly important.
Keywords:	Tax information, annual reports, accounting reports, voluntary disclosures, compulsory disclosures, tax base, accounting regulations, tax regulations, deferred taxes.

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