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Title:VLOGA REVIZORJA V POSTOPKIH MATERIALNIH STATUSNIH PREOBLIKOVANJ
Authors:ID Tramšek, Tina (Author)
ID Podgorelec, Peter (Mentor) More about this mentor... New window
Files:.pdf UN_Tramsek_Tina_2016.pdf (840,08 KB)
MD5: D938E9AE681F80FA45AAE8AF0D14722D
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V delu diplomskega seminarja so teoretične opredelitve materialnih statusnih preoblikovanj in vplivov revizorja na njih. Cilj tega dela je natančno opredeliti materialna statusna preoblikovanja s pravnega in revizijskega vidika. Za začetek smo opredelili gospodarsko družbo in njeno vlogo v statusnih preoblikovanjih. Statusna preoblikovanja se delijo na formalna in materialna, na katera smo se posebej osredotočili. V delu najdemo vse tri oblike materialnih statusnih preoblikovanj, in sicer združitve, delitve in prenos premoženja. Združitve smo še posebej razdelili na pripojitve in spojitve in navedli razlike med njimi. Delitve delimo na razdelitve in oddelitve, ki pa se v nadaljevanju še razčlenijo. Za konec smo navedli še zadnjo obliko, ki je prenos premoženja. Pri vseh teh pa smo se še posebej posvetili reviziji in njeni vlogi na preoblikovanja. Tema, ki jo obravnavamo, velja za območje naše države, saj se opiramo na našo zakonodajo.
Keywords:gospodarska družba, statusna preoblikovanja, materialna statusna preoblikovanja, revizor, kapitalska družba
Place of publishing:Maribor
Publisher:[T. Tramšek]
Year of publishing:2016
PID:20.500.12556/DKUM-61191 New window
UDC:347.7
COBISS.SI-ID:12580124 New window
NUK URN:URN:SI:UM:DK:XJAKTN0X
Publication date in DKUM:11.11.2016
Views:1342
Downloads:134
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:AUDITOR'S PART IN THE PROCEDURE OF MATERIAL STATUS TRANSFORMATION
Abstract:Thesis consists of theoretical definitions of material status changes and an auditor's influence on them. The goal of this thesis is to thoroughly define material status changes from legal and audit point of view. At the beginning, corporate entity and its role in status changes were defined. Status changes can be divided to formal and material, where we specifically focused on the latter. Our work includes all three forms of material status changes, therefore mergers, divisions, and property transfers. Mergers were further divided into aquisitions and fusions and the differences between the two were explained. Divisions are divided to distributions and detaches which can be subdivided even further. We finished our paper with explaining the last form – property transfers. With defining all of those forms, we especially focused on audit and its influence on the changes. The discussed topic applies for the area of our country since we based our thesis on our legislation.
Keywords:corporate, status changes, material status changes, auditor, capital company


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