VPLIV MEDNARODNEGA STANDARDA ZA MALA IN SREDNJE VELIKA PODJETJA NA USPEŠNOST, FINANČNI POLOŽAJ IN OBDAVČITEV MALEGA  PODJETJA V SLOVENIJI IN NEMČIJI

Marsel, Tatjana

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Title:	VPLIV MEDNARODNEGA STANDARDA ZA MALA IN SREDNJE VELIKA PODJETJA NA USPEŠNOST, FINANČNI POLOŽAJ IN OBDAVČITEV MALEGA PODJETJA V SLOVENIJI IN NEMČIJI
Authors:	ID Marsel, Tatjana (Author) ID Kokotec-Novak, Majda (Mentor) More about this mentor...
Files:	MAG_Marsel_Tatjana_2011.pdf (691,09 KB) MD5: F84BBC03455EC2BE230848BEF6B0E52E PID: 20.500.12556/dkum/e8edaa64-1125-48df-ad13-a2df8f35b5bb
Language:	Slovenian
Work type:	Master's thesis/paper
Organization:	EPF - Faculty of Business and Economics
Abstract:	V času globalnega gospodarstva veliko podjetij posluje v mnogih državah, tako smo bili v preteklosti priča potrebam po nastanku enotnih računovodskih standardov MSRP (Mednarodni standardi računovodskega poročanja), ki pa so z vidika manjših podjetij preobsežni in prezahtevni. Zato se je pojavila potreba po posebnem mednarodnem standardu za manjša podjetja. Temeljni cilj magistrskega dela je predstaviti vsebino Mednarodnega standarda za mala in srednje velika podjetja (v nadaljevanju MSRP za MSP) ter ugotoviti najpomembnejše razlike v zunanjem poročanju po Slovenskih računovodskih standardih, nemških standardih in po MSRP za MSP ter tako izpostaviti glavne spremembe, ki bi jih uvajanje MSRP za MSP prineslo malim in srednje velikim podjetjem v Sloveniji in Nemčiji. Kolikšna bo dejanska uveljavitev MSRP za MSP v praksi, pa bo pokazal čas.
Keywords:	Slovenski računovodski standardi (SRS), MSRP, MSRP za MSP, nemški standardi, zunanje računovodsko poročanje, letna poročila malih družb, vrednotenje ekonomskih kategorij.
Place of publishing:	Maribor
Publisher:	[T. Marsel]
Year of publishing:	2011
PID:	20.500.12556/DKUM-19254
UDC:	657.3
COBISS.SI-ID:	10770716
NUK URN:	URN:SI:UM:DK:EUVQZMLQ
Publication date in DKUM:	20.09.2011
Views:	2601
Downloads:	380
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	THE IMPACT OF THE INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES ON EFFECTIVENESS, FINANCIAL SITUATION AND TAXABILITY IN SMALL SIZED ENTITIES IN SLOVENIA AND GERMANY
Abstract:	In the era of global economy many companies make business and act in numerous countries round the globe, therefore the need of new financial reporting standards called MSRP (International Financial Reporting Standards - IFRS) has risen in the last decades. From the view of small entities these Standards prove to be too extensive and of great pretension. For that reason the needs for a special international financial reporting standard for small-sized entities and companies has resulted lately. The main aim of this Master's degree work is the presentation of this International Financial Reporting Standard for Small and Medium-sized Entities (in the following text IFRS for SMEs) and finding out the most important differences in the external reporting after Slovene Standards for Financial Reporting, German ones and the IFRS for SMEs. The main changes important for launching the IFRS for SMEs in Slovenia and Germany are exposed. The extension and enforsement of IFRS for SMEs will be proven in the course of time.
Keywords:	Slovenian Accounting Standards (SRS), IFRS, IFRS for SMEs, German Standards, external financial reporting, annual reports for small-sized entities, evaluation of economic categories

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