VPLIV FINANČNE KRIZE NA RAZKRITJA V LETNIH POROČILIH JAVNIH SLOVENSKIH DRUŽB

Balažic, Benjamin

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Title:	VPLIV FINANČNE KRIZE NA RAZKRITJA V LETNIH POROČILIH JAVNIH SLOVENSKIH DRUŽB
Authors:	ID Balažic, Benjamin (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	UNI_Balazic_Benjamin_2011.pdf (492,66 KB) MD5: FA1BF48A32007054229819DEBF302B1C PID: 20.500.12556/dkum/75b44eee-bbd4-4bf2-bd79-0b54bce84001
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Finančna kriza pomembno vpliva na poslovanje družb, zato smo v naši diplomski nalogi želeli ugotoviti, ali so se zaradi tega spremenila letna poročila družb. V teoretičnem delu smo najprej predstavili namen in sestavo letnih poročil. Predstavili smo razkritja ter jih razdelili na dve skupini, na obvezna razkritja in prostovoljna razkritja. Pri obveznih razkritjih smo predstavili zakon in standarde, po katerih morajo družbe poročati. Pri prostovoljnih razkritjih pa smo predstavili pomembnejše skupine prostovoljnih razkritij. V praktičnem delu smo najprej naključno izbrali letna poročila posameznih javnih družb. Primerjali smo letna poročila pred krizo in v krizi ter skušali ugotoviti, ali je pri poročanju v letnih poročilih prišlo do sprememb. Osredotočili smo se predvsem na prostovoljna razkritja in ugotavljali, kako so se le-ta v času finančne krize spremenila. Pri obveznih razkritjih smo predstavili spremembe v zakonih in standardih, ki so se v času krize spremenili.
Keywords:	finančna kriza, letno poročilo, razkritja, obvezna razkritja, prostovoljna razkritja.
Place of publishing:	Maribor
Publisher:	[B. Balažic]
Year of publishing:	2011
PID:	20.500.12556/DKUM-17715
UDC:	657.3
COBISS.SI-ID:	10640156
NUK URN:	URN:SI:UM:DK:HBAKWDXC
Publication date in DKUM:	09.05.2011
Views:	2659
Downloads:	330
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	THE IMPACT OF FINANCIAL CRISIS ON DISCLOSURSES IN ANNUAL REPORTS OF SLOVENIAN PUBLIC COMPANIES
Abstract:	The financial crisis has a significant impact on the operations of companies, so our purpose was found out, whether the financial crisis had impact on the annual reports of companies. In the theoretical part, we first presented the purpose and composition of annual reports. We have presented a disclosure and we classified them into two groups, the mandatory disclosure and voluntary disclosure. By mandatory disclosure we introduced laws and standards by which companies must report. By voluntary disclosures, we presented the major groups of voluntary disclosures. In practical work, we first randomly selected annual reports of individual public companies. We compared the annual report before the crisis and in crisis and we tried to determine, whether the reporting in annual reports has changed. We focused primarily on voluntary disclosure and we determined how they changed during financial crisis. For mandatory disclosure, we presented changes in the laws and standards that are happend at the time of crisis.
Keywords:	financial crisis, the annual report, disclosures, mandatory disclosures, voluntary disclosures.

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