ODLOŽENI DAVKI V KONSOLIDIRANIH RAČUNOVODSKIH IZKAZIH S PRAKTIČNIM PRIMEROM

Kovačec Grgić, Tanja

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Title:	ODLOŽENI DAVKI V KONSOLIDIRANIH RAČUNOVODSKIH IZKAZIH S PRAKTIČNIM PRIMEROM
Authors:	ID Kovačec Grgić, Tanja (Author) ID Jovanovič, Dušan (Mentor) More about this mentor...
Files:	VS_Kovacec_Grgic_Tanja_2016.pdf (5,14 MB) MD5: 080B960A610CBB4A4738901DFBE73172
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Podjetje odloženih davkov ne poravna oziroma se mu ne povrnejo ob njegovem nastanku, ampak šele v enem oziroma kasnejših poslovnih obdobjih. Odloženi davki nastanejo iz začasnih razlik med davčno ter knjigovodsko vrednostjo sredstev in obveznosti v bilanci stanja. Podjetje obračuna odloženi davek z uporabo metode obveznosti po bilanci stanja. Začasne razlike delimo na obdavčljive, ki se kažejo v obveznostih za odloženi davek in odbitne, ki se kažejo v terjatvah za odloženi davek. Za obračunavanje odloženih davkov je potrebno dobro poznavanje davčne zakonodaje in računovodskih standardov, ki jih podjetje uporablja. Odloženi davki se evidentirajo tudi v konsolidiranih računovodskih izkazih. Konsolidirani računovodski izkazi so izkazi skupine podjetij. Skupino po Slovenskih računovodskih standardih sestavljajo obvladujoče podjetje in od njega odvisno podjetje. V diplomskem delu opisujemo opredelitev skupine po Mednarodnih standardih računovodskega poročanja in Zakona o gospodarskih družbah, ki je okvir za konsolidiranje. Osnovni namen diplomskega dela je opredeliti temeljne pojme v zvezi z odloženimi davki, njihovim izračunom, opredeliti konsolidirane računovodske izkaze, proučiti postopke konsolidiranja in posamezne korake sestavljanja konsolidiranih računovodskih izkazov ter podrobneje analizirati odložene davke v konsolidiranih računovodskih izkazih na primeru skupine.
Keywords:	odloženi davek, računovodski dobiček, obdavčljivi dobiček, terjatve za odloženi davek, obveznosti za odloženi davek, obdavčljive začasne razlike, odbitne začasne razlike, povezane osebe, konsolidirani računovodski izkazi.
Place of publishing:	Maribor
Publisher:	[T. Kovačec Grgić]
Year of publishing:	2016
PID:	20.500.12556/DKUM-58936
UDC:	336.22
COBISS.SI-ID:	12511772
NUK URN:	URN:SI:UM:DK:YKLSRMCX
Publication date in DKUM:	30.09.2016
Views:	1795
Downloads:	208
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	DEFERRED TAXES IN THE CONSOLIDATED FINANCIAL STATEMENTS WITH PRACTICAL EXAMPLE
Abstract:	The company does not settle the deferred taxes, nor do these reimburse to the company upon its establishment; they reimburse later upon one of the several financial periods. Deferred taxes arise from temporary differences between the tax and the carrying amount of an asset or liability recognized in the balance sheet. The company settles the deferred tax by using the method of the liability according to the balance sheet. The temporary differences can be taxable, in this case they result as deferred tax liabilities or they can be deductible, which result in a deferred tax asset. For the accounting of deferred taxes one must have very good knowledge on the Tax Legislation and the Accounting Standards the company uses. Deferred taxes are also recorded in the consolidated financial statements. Consolidated financial statements are financial statements of a group of companies. According to the Slovenian Accounting Standards, the group consists of a controlling company and a company that is dependent on the controlling one. In the diploma paper the definition of this group will be established according to the International Financial Reporting Standards and the Companies Act, which must be considered as the leading frame for the consolidation. The main purpose of the diploma paper is to define the basic concepts of deferred taxes and their calculation, to establish the meaning of consolidated financial statements, to study the consolidation procedures and individual steps of consolidated financial statements compilations and to analyse in detail the deferred taxes in the consolidated financial statements based on a group's example.
Keywords:	deferred taxes, accounting gains, taxable profits, deferred tax liabilities, deferred tax asset, taxable temporary differences, deductible temporary differences, connected clients, consolidated financial statements.

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